Massachusetts § 6 - Extension of time to file reports and returns; penalties for failure to file
Full text of Massachusetts Massachusetts General Laws § 6 — Extension of time to file reports and returns; penalties for failure to file, with citation guidance and answers to common questions.
§ 6. Extension of time to file reports and returns; penalties for failure to file
Section 6. A town may request and receive an extension of time for submission of its report and returns from the commissioner for cause.
Any town which has not received an extension of time and whose report and returns are not received by the commissioner on or before September thirtieth shall be subject to such penalties as may be established by the board of education under regulations adopted by it under chapter thirty A of the General Laws. Such penalties may include, but not be limited to, forfeiture by such town of part or all of the amount to be distributed to it by the state treasurer under chapter seventy.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 6
What does Massachusetts General Laws § 6 cover?
Section 6 ("Extension of time to file reports and returns; penalties for failure to file") 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 § 6?
A common citation format is "Massachusetts General Laws § 6" (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 § 6 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.