The 188th General Court of
The Commonwealth of Massachusetts
The Commonwealth of Massachusetts
Session Laws
CHAPTER 365 AN ACT PROVIDING FOR THE WAIVING OF CERTAIN CHARGES BY LOCAL TAX COLLECTORS.
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Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
as follows:
Section 15 of chapter 60 of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by adding the following paragraph:-
The collector may, in his discretion, waive such interest, charges and fees when the total amount thereof is five dollars or less.