Massachusetts § 113 - Disposal of returns made to commissioner
Full text of Massachusetts Massachusetts General Laws § 113 — Disposal of returns made to commissioner, with citation guidance and answers to common questions.
§ 113. Disposal of returns made to commissioner
Section 113. Returns made to the commissioner under section ninety-eight may be destroyed or disposed of by his order after the lapse of three years from the date of their receipt, and any proceeds received in the course of their disposal shall be paid to the commonwealth.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 113
What does Massachusetts General Laws § 113 cover?
Section 113 ("Disposal of returns made to commissioner") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Massachusetts § 113?
A common citation format is "Massachusetts General Laws § 113" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Massachusetts law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.
How does Massachusetts § 113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.