If you mailed your MA return 9 months ago and it still hasn't been received, I can't think of any reason not to re-send it.
You may want to attach a note indicating that your return is a resubmission of the original return which you've been told was never received.
Be sure to attach a copy of any W2's and 1099's that show withheld MA taxes.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
