If any stamps have been erroneously affixed, the person who has overpaid the tax may apply to the commissioner for an abatement in accordance with section thirty-seven of chapter sixty-two C.
Mass. Gen. Laws ch. 64D, § 4
Erroneously affixed stamps; abatement
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.