# Mass. Gen. Laws ch. 60, sec. 3E: Application of partial payments

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3E

## Section

- **Citation:** Mass. Gen. Laws ch. 60, sec. 3E
- **Heading:** Application of partial payments
- **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 3E

## Text

Section 3E. Partial payments of bills for taxes, excises or municipal charges and fees, including partial payments under sections 22 and 62, shall be applied first to any interest due, then to collection charges, that have been added to the bills, unless the amount of the interest and charges taken together may be waived and the collector or other officer responsible for collecting the bills determines that the partial payment should be first applied to the underlying obligation.

Section 3E. Partial payments of bills for taxes, excises or municipal charges and fees, including partial payments under sections 22 and 62, shall be applied first to any interest due, then to collection charges, that have been added to the bills, unless the amount of the interest and charges taken together may be waived and the collector or other officer responsible for collecting the bills determines that the partial payment should be first applied to the underlying obligation.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3E. Check the current official text before relying on it. Not legal advice.