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Mass. Gen. Laws ch. 60, § 49

Purchase price unpaid; validity of sale

If the purchaser fails to pay the collector within twenty days after the sale the amount bid by him, the sale shall be void, and the town shall be deemed to be the purchaser of the land, under the preceding section.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.