Massachusetts General Laws ch. 62E sec. 7A – Utilization of reporting systems by commissioner
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Section 7A. The commissioner may utilize the reporting systems in the administration of taxes, as defined in sections one and two of chapter sixty-two C, including proceedings and other activities, to determine or collect said taxes or criminal prosecution under chapters sixty A, sixty-two and sixty-five C, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight.