Any person not a resident of the commonwealth who engages in business in the commonwealth,
as defined in section one, shall, as a condition precedent to engaging in business in the commonwealth and
by so engaging in business in the commonwealth, be deemed thereby to appoint the secretary
of the commonwealth his agent for the service of process in any judicial proceeding
under this chapter. Such process shall be served by leaving a copy of the process in the hands of the
secretary of the commonwealth or a deputy or in the office of said secretary. Such service shall be sufficient service upon the person; provided, that notice
of such service and a copy of the process is, at least fifteen days before the return
day of such process, sent by registered mail to such person's last known address,
and that the sender's registered mail receipt and the commissioner's affidavit of
compliance with this section are appended to the process and filed in the action or
proceeding on or before the return day of the process or within such further time
as the court may allow. The court in which the action or proceeding is pending may order such continuances
as may be necessary to afford the defendant reasonable opportunity to defend the action. Service of process in the foregoing manner shall be of the same force and validity
as if served upon the taxpayer personally within the commonwealth.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.