Mass. Gen. Laws » Part I Title IX Chapter 62C
Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 70 (2026)

Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc

✓ current as of July 2026
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Section 70. The commissioner may take testimony and proofs under oath with reference to any matter within the official purview of the department of revenue, and in connection therewith may issue summonses and require the attendance and testimony of witnesses and the production of books, papers, records, and other data. Such summonses shall be served in the same manner as summonses for witnesses in criminal cases issued on behalf of the commonwealth, and all provisions of law relative to summonses in such cases shall, so far as applicable, apply to summonses issued hereunder. Any justice of the supreme judicial court or of the superior court may, upon the application of the commissioner, compel the attendance of witnesses, the production of books, papers, records, and other data, and the giving of testimony before the commissioner in the same manner and to the same extent as before the said courts.

Notes of Decisions
Cited in 3 cases, 1981–2009 · leading case: Comm'r of Revenue v. Comcast Corp., 901 N.E.2d 1185 (Mass. 2009).
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Comm'r of Revenue v. Comcast Corp., 901 N.E.2d 1185 (Mass. 2009). · cites it 4× “The commissioner sought the production of documents through an administrative summons pursuant to G. L. c. 62C, § 70. 4 Comcast responded that some of the documents were protected by the attorney-client privilege and the work product *295 doctrine.”
Comm'r of Revenue v. Demoulas Super Markets, Inc., 588 N.E.2d 625 (Mass. 1992). · cites it 10× “Demoulas contends that the summons is unenforceable because it was issued pursuant to an unlawful delegation of the summons power granted to the Commissioner of Revenue in G. L. c. 62C, § 70 (1990 ed.), and because it was issued for the sole purpose of conducting a criminal…”
Comm'r of Revenue v. Boback, 427 N.E.2d 1173 (Mass. App. Ct. 1981). “Acting pursuant to G. L. c. 62C, § 70, the Commissioner of Revenue (commissioner) applied to the Superior Court for orders compelling the defendants, keepers of the records of three corporations, to comply with subpoenas issued by the commissioner which required the defendants…”
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