Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 47 (2026)

Action of contract for unpaid taxes

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.

Notes of Decisions

Cited in 2 cases, 1988–1989 · leading case: Caposella v. Comm'r of Revenue, 527 N.E.2d 744 (Mass. App. Ct. 1988).

Sort: Relevance Newest Treatment

Caposella v. Comm'r of Revenue, 527 N.E.2d 744 (Mass. App. Ct. 1988). “The plaintiff addi *361 tionally urged that the defendant would be barred from seeking a judicial determination under G. L. c. 62C, § 47, as the statute of limitations has now run.”

In re Vallis, 97 B.R. 124 (D. Mass. 1989). · cites it 3× “” Mass.Gen. Laws Ann. ch. 62C, § 47. The court added in dicta, “[t]he Commissioner has six years to commence an action in contract to at *128 tempt to establish that Mr.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.