# Mass. Gen. Laws ch. 60, sec. 2A: Banks designated to receive tax payments; agreements

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2A

## Section

- **Citation:** Mass. Gen. Laws ch. 60, sec. 2A
- **Heading:** Banks designated to receive tax payments; agreements
- **Jurisdiction:** Massachusetts
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MA Code / Part I / Title IX / Chapter 60 / Section 2A

## Text

Section 2A. The collector, with the approval of the city council in cities, the board of selectmen in towns and the town council in municipalities having a town council form of government, is hereby authorized to enter into agreements for a term of not more than three years with one or more banks as defined in chapter one hundred and sixty-seven or a national banking association or a savings and loan association authorized to do business in the commonwealth designating such bank or banking association or a savings and loan association to receive payments of any taxes or other accounts payable to such city or town. Said agreement shall provide that any tax or other account received by a designated bank shall be processed and credited in the same manner as if such payment had been received in such day directly in the office of such tax collector. Any such payment shall be subject to the provisions of chapters forty-four, sixty and sixty A of the General Laws. Any designated bank or national banking association or a savings and loan association shall indemnify said city or town and the officers, agents and employees thereof for any losses sustained by it or them on account of the negligence of such bank or national banking association or a savings and loan association or its failure to perform faithfully its duties and obligations pursuant to any such agreement.

Section 2A. The collector, with the approval of the city council in cities, the board of selectmen in towns and the town council in municipalities having a town council form of government, is hereby authorized to enter into agreements for a term of not more than three years with one or more banks as defined in chapter one hundred and sixty-seven or a national banking association or a savings and loan association authorized to do business in the commonwealth designating such bank or banking association or a savings and loan association to receive payments of any taxes or other accounts payable to such city or town. Said agreement shall provide that any tax or other account received by a designated bank shall be processed and credited in the same manner as if such payment had been received in such day directly in the office of such tax collector. Any such payment shall be subject to the provisions of chapters forty-four, sixty and sixty A of the General Laws. Any designated bank or national banking association or a savings and loan association shall indemnify said city or town and the officers, agents and employees thereof for any losses sustained by it or them on account of the negligence of such bank or national banking association or a savings and loan association or its failure to perform faithfully its duties and obligations pursuant to any such agreement.

## Nearby sections

- [Mass. Gen. Laws ch. 60, sec. 1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S1.md)
- [Mass. Gen. Laws ch. 60, sec. 2 Collection; payment over; returns; abatement](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2.md)
- [Mass. Gen. Laws ch. 60, sec. 2A Banks designated to receive tax payments; agreements](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2A.md)
- [Mass. Gen. Laws ch. 60, sec. 2B Municipal taxes; collection services; agreements; compensation; reports; accounting](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2B.md)
- [Mass. Gen. Laws ch. 60, sec. 2C Assignment or transfer of tax receivables; conditions of sale; limitations](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2C.md)
- [Mass. Gen. Laws ch. 60, sec. 3 Tax bills; notices; affidavits of sending](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3.md)
- [Mass. Gen. Laws ch. 60, sec. 3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3A.md)
- [Mass. Gen. Laws ch. 60, sec. 3C City or town scholarship fund; donation; deposits; distribution](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3C.md)
- [Mass. Gen. Laws ch. 60, sec. 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3D.md)
- [Mass. Gen. Laws ch. 60, sec. 3E Application of partial payments](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3E.md)
- [Mass. Gen. Laws ch. 60, sec. 3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3F.md)
- [Mass. Gen. Laws ch. 60, sec. 6 Books or electronically prepared records containing tax lists; duty to keep](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S6.md)
- [Mass. Gen. Laws ch. 60, sec. 7 Cash books](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S7.md)
- [Mass. Gen. Laws ch. 60, sec. 8 Collector's books as municipal property; open to examination](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S8.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2A. Check the current official text before relying on it. Not legal advice.