Massachusetts § 3 - Commissioner's duties
Full text of Massachusetts Massachusetts General Laws § 3 — Commissioner's duties, with citation guidance and answers to common questions.
§ 3. Commissioner's duties
Section 3. The commissioner shall be responsible for administering and enforcing all laws which the department is or shall be required to administer and enforce. He shall be the executive and administrative head of the department, and each division, bureau, section and district office thereof shall be under his direction, control and supervision.
The commissioner shall assign to all officials, agents, clerks and other employees of the department their respective duties, and may transfer them. He may from time to time authorize any official of the department to exercise in his name any power or to perform in his name any duty which is or shall be assigned to him by any provision of law, and may at any time revoke any such authority. He may from time to time designate such employees of the department as he deems expedient as deputy collectors. Such deputies shall give bond for the faithful performance of their duties in such sum and in such form and subject to such conditions as he may prescribe, shall have all the powers of collectors under chapter sixty, and shall serve without pay except for their regular compensation as employees of the department.
The commissioner shall establish offices of the department in jurisdictions outside the commonwealth for the purpose of administering and enforcing the tax laws of the commonwealth, including the conduct of audit and compliance activities. Notwithstanding the provisions of section four, positions assigned to offices of the department outside the commonwealth shall not be subject to the provisions of chapter thirty-one, sections nine A and forty-five of chapter thirty or chapter one hundred and fifty E. The salaries of such positions shall be determined by the commissioner subject to the approval of the secretary of administration and finance.
Frequently Asked Questions About Massachusetts § 3
What does Massachusetts General Laws § 3 cover?
Section 3 ("Commissioner's duties") 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 § 3?
A common citation format is "Massachusetts General Laws § 3" (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 § 3 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.