Massachusetts § 24 - Levy by distress or seizure and sale; exemptions
Full text of Massachusetts Massachusetts General Laws § 24 — Levy by distress or seizure and sale; exemptions, with citation guidance and answers to common questions.
§ 24. Levy by distress or seizure and sale; exemptions
Section 24. If a person refuses or neglects to pay his tax for fourteen days after demand, and after a warrant to collect and a warrant to distrain or commit is issued pursuant to section twenty-nine, the collector may without unnecessary delay levy the same by distress, or seizure and sale of his goods, except tools or implements necessary for his trade or occupation, beasts of the plough necessary for the cultivation of his improved land, military arms, uniforms and equipment, utensils for housekeeping necessary for upholding life, and bedding and apparel necessary for himself and family.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 24
What does Massachusetts General Laws § 24 cover?
Section 24 ("Levy by distress or seizure and sale; exemptions") 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 § 24?
A common citation format is "Massachusetts General Laws § 24" (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 § 24 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.