Massachusetts General Laws
Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property
Section 29 - Service of Notices

Section 29. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the commissioner.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property

Section 1 - Definitions

Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment

Section 3 - Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers

Section 3a - Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations.

Section 4 - Computation of Tax

Section 5 - Statement and Collection of Tax

Section 6 - Exemptions

Section 6a - Annual Sales Tax Holiday

Section 7 - Registration Required

Section 8 - Presumption of Sale at Retail; Burden of Proof; Resale and Exempt Use Certificates

Section 9 - Classified Permits Establishing Percentage of Exempt Sales

Section 16 - Liability for Failure to Pay Tax

Section 25 - Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment

Section 25a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Section 25b - Unregistered Boats Anchored Within Commonwealth; Reports

Section 26 - Trade-in of Motor Vehicles or Trailers; Sales Tax

Section 27a - Trade-in Boats and Airplanes

Section 29 - Service of Notices

Section 30a - Bond or Deposit; Non-Resident Contractors; Definition

Section 32 - Service of Process; Nonresident Vendors

Section 33 - Worthless Accounts; Reimbursement Without Interest

Section 34 - Remote Retailers and Marketplace Facilitators