Statutes > Massachusetts Statutes > PART I ADMINISTRATION OF THE GOVERNMENT > TITLE IX TAXATION > CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION > Section 31 Notice of assessment in excess of amount on return

Section 31 Notice of assessment in excess of amount on return

Section 31. If the assessment of any tax is in excess of the amount shown on the return as the tax due, the commissioner shall, as soon as may be, give written notice to the taxpayer of the amount of the assessment, the amount of any balance due and the time when the same is required to be paid. Failure to receive such notice shall not affect the validity of the tax.