| http://www.w3.org/ns/prov#value | - State tax liability'', a delinquent tax liability certified by the commissioner including, but not limited to, any tax, interest, penalty or other addition to a tax imposed by or payable to the commonwealth that is finally determined to be due and owing pursuant to chapter 62C. Tax officer'', a unit or official of a state, or the duly authorized agent of such unit or official, charged with the i
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