ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
GENERAL PROVISIONS RELATIVE TO TAXATION
Reimbursement claims by cities and towns; filing; time limitation
Section 8B. All reimbursement claims to which a city or town may be entitled on account of exemptions and abatements granted under section five of chapter fifty-nine shall be filed with the commissioner of revenue on or before the end of the fiscal year to which said claims relate.