Section 50. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount, including any interest, additional amount, addition to tax, assessable penalty or forfeiture, together with any costs that may accrue in addition thereto, shall be a lien in favor of the commonwealth upon all property and rights to property, whether real or personal, belonging to such person. The lien shall also extend to property or rights to property of a trust with respect to tax amounts due from a grantor or other person treated as the owner of a portion of such trust by reason of sections 671–678 of the Code, and to property or rights to property of a disregarded entity with regard to tax amounts due from the owner of the entity, but with respect to real property and fixtures, the lien shall not be valid against a mortgagee, pledge, purchaser or judgment creditor unless the notice to be recorded pursuant to paragraph (1) of subsection (b) includes therein the names of the persons in whom the record title to the real property or fixtures stands at the time of recording the notice. The lien shall arise at the time the assessment is made or deemed to be made and shall continue until: (1) the liability for the amount assessed or deemed to be assessed is satisfied; (2) a judgment against the taxpayer arising out of such liability is satisfied; or (3) any such liability or judgment becomes unenforceable by reason of the lapse of time within the meaning of section 6322 of the Code. The lien created in favor of the commonwealth for any unpaid tax shall remain in full force and effect for: (i) a period of 10 years after the date of assessment, deemed assessment or self-assessment of the tax; or (ii) for such longer period of time as permitted by section 6322 of the Code, in effect and as amended from time to time, and as construed or interpreted either by the regulations or other authorities promulgated under said section 6322 of the Code by the Internal Revenue Service or by any federal court or United States Tax Court decision. If, by operation of said section 6322 of the Code, a tax lien in favor of the commonwealth would extend beyond its initial or any subsequent 10–year period, the commissioner shall be authorized to refile his notice of lien. If any such refiled lien is filed within the ''required refiling period'', as that term is defined in section 6323(g)(3) of the Code, the lien in favor of the commonwealth shall relate back to the date of the first such lien filing. Otherwise, any such refiled lien shall be effective from the date of its filing. The commissioner of revenue shall promulgate such rulings and regulations as may be necessary for the implementation of this subsection.
(b) The lien imposed by this section shall not be valid as against any mortgagee, pledgee, purchaser or judgment creditor until notice thereof has been filed by the commissioner:
(1) With respect to real property or fixtures, in the registry of deeds of the county where such property is situated, and
(2) With respect to personal property other than fixtures, in the filing office in which the filing of a financing statement would perfect, under Article 9 of chapter 106, an attached nonpossessory security interest in tangible personal property belonging to the person liable to pay the tax as if the person were located in the commonwealth under section 9–307 of said chapter 106. The filing of a notice of any such lien or of a waiver or release of any such lien shall be received and registered or recorded without payment of any fee.
(c) Even though notice of a lien provided in this section has been filed in the manner prescribed in subsection (b), the lien shall not be valid with respect to a security, as hereinafter defined, as against any mortgagee, pledgee or purchaser of such security, for an adequate and full consideration in money or money's worth, if at the time of such mortgage, pledge or purchase such mortgagee, pledgee, or purchaser is without notice or knowledge of the existence of such lien. As used in this subsection, the term ''security'' means any bond, debenture, note or certificate or other evidence of indebtedness issued by any corporation, including one issued by a governmental or political subdivision thereof, with interest coupons or in registered form, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate of deposit or receipt for, temporary or interim certificate for, warrant or right to subscribe to or purchase, any of the foregoing; negotiable instrument; or money.
(d) If notice of a lien has been filed under subsection (b), the commissioner may provide by regulation the extent to which, and the conditions under which, information as to the amount of the outstanding obligation secured by such lien may be disclosed.
(e) In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the commissioner, in addition to other modes of relief, may direct a civil action to be filed in a district or superior court of the commonwealth to enforce the lien of the commonwealth under this section with respect to such tax or liability or to subject any property of whatever nature, of the delinquent, or in which he has any right, title or interest, to the payment of such tax or liability.
(f) The commissioner may issue a waiver or release of any lien imposed by this section. Such waiver or release shall be conclusive evidence that the lien upon the property covered by the waiver or release is extinguished.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62c - Administrative Provisions Relative to State Taxation
Section 2 - Application of Chapter
Section 4 - Forms; Provisions Respecting Fractional Parts of a Dollar; Credit, Refund, or Abatement
Section 5 - Returns; Filing; Declaration Covering Perjury; Improper Filings
Section 5a - Non-Custodial Parents; Indication of Status on Income Tax Return
Section 6 - Persons Required to Make Returns; Fiduciaries; Time for Making
Section 7 - Partnerships Required to File Returns
Section 8 - Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports
Section 8a - Show Promoters; Reports; Records
Section 8b - Employment-Sponsored Health Plans; Annual Statements for Covered Individuals; Penalties
Section 10 - Withholding Tax Returns; Payment
Section 11 - Corporate Returns
Section 12 - Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents
Section 14 - Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax
Section 15 - Signing of Returns Required by Secs. 11 to 14
Section 16b - Payment of Taxes; Penalty for Underpayment; Issuance of Regulations
Section 17 - Return by Executor
Section 18 - Beano, Raffle, or Bazaar; Organizations Required to File Returns
Section 19 - Extension of Time for Filing Return
Section 20 - Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner
Section 21 - Disclosure of Tax Information
Section 22 - Inspection or Use of Returns or Other Information by Governmental Agencies
Section 24 - Verification of Returns; Inspection of Stampers
Section 26 - Assessment of Taxes
Section 27 - Extension of Time for Assessment
Section 28 - Failure to File or Filing of Incorrect Return; Determination and Assessment of Tax
Section 29 - Collection of Tax Jeopardized by Delay; Immediate Assessment
Section 30 - Federal Income Tax Changes; Assessment; Abatement; Penalty
Section 30b - Partnership-Level Audit
Section 31 - Notice of Assessment in Excess of Amount on Return
Section 32a - Outstanding Obligations on Installment Transactions; Method for Determining Interest
Section 33 - Late Returns; Penalty; Abatement
Section 34 - Penalty for Failure to File Returns; Payment
Section 35a - Penalty for Underpayment of Tax Required to Be Shown on Return
Section 35d - Inconsistent Position in Reporting of Income; Disclosure
Section 36b - Erroneous Written Advice From Department of Revenue; Waiver of Penalty
Section 37 - Application for Abatement; Hearing; Notice of Decision
Section 37a - Settlement of Tax Liability
Section 37b - Installment Payment Agreements; Modification or Termination
Section 38 - Prerequisites for Abatement
Section 39 - Appeal From Refusal for Abatement
Section 40 - Refund of Overpaid Taxes; Interest
Section 41 - Remedies; Restrictions
Section 42 - Abatement of Taxes by Appellate Tax Board
Section 43 - Unpaid Taxes Not Warranting Collection; Abatement
Section 45 - Designation of Banks as Depository for Receiving Taxes
Section 45a - Quarterly Returns; Regulations; Underpayment
Section 47 - Action of Contract for Unpaid Taxes
Section 48 - Liability of Lessee for Tax Due From Lessor
Section 49 - Information for Collection of Taxes; Injunction
Section 50 - Liens Upon Property for Nonpayment of Taxes
Section 51 - Sale or Transfer of Corporate Assets; Procedure
Section 52 - Waiver of Lien; Certificate Showing Good Standing; Fees
Section 53 - Levy Upon Property for Payment of Tax
Section 55 - Books or Records Relating to Property Subject to Levy
Section 56 - Seizure of Property; Notice; Sale
Section 57 - Disposition of Hard to Keep Property; Notice to Owner; Public Sale
Section 58 - Redemption of Property
Section 59 - Certificates of Sale; Execution of Deeds
Section 60 - Effect of Certificates of Sale and Deeds
Section 61 - Record of Sales and Redemptions of Real Property
Section 62 - Expenses of Levy and Sale
Section 63 - Disposition of Money Realized Under Secs. 53 Through 64
Section 64 - Release of Levy; Return of Wrongfully Levied Property
Section 65 - Time for Collection of Taxes; Bankruptcy Cases
Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m
Section 67a - Shows; Registration Certificates
Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes
Section 67d - Biotechnology or Medical Device Manufacturing Companies; Jobs Incentive Payment
Section 68 - Suspension or Revocation of License or Registration; Appeal; Reissuance of Registration
Section 69 - Destruction of Certain Copies, Returns, Statements or Documents
Section 71 - Notice Under This Chapter
Section 74 - Disclosure of Information by Tax Preparer
Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty
Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty
Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty
Section 79 - Time; Filing Returns; Payments
Section 80 - In-Person Interviews With Taxpayers; Explanations
Section 81 - Armed Forces Personnel; Extended Deadline
Section 82 - Aggregate Statistical Report of Taxes Collected; Contents
Section 83 - Report to State Secretary; Corporations Required to Report; Contents
Section 85 - Electronic Funds Transfers
Section 86 - Convention Center Financing Surcharges; Administration; Collection
Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability
Section 89 - Annual Reports on Tax Credit Programs; Contents