Section 13. The commissioner may require from any corporation, company, organization or association required to file a return under sections eleven or twelve of this chapter to report in such return such information as the commissioner deems necessary relative to tangible personal property situated in this commonwealth with respect to which such corporation, company, organization or association is either lessor or lessee. Failure to supply such information when required shall make the return an insufficient return under section twenty-eight of this chapter.

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Terms Used In Massachusetts General Laws ch. 62C sec. 13

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Personal property: All property that is not real property.