Session Laws

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Section 36 of chapter 62C of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by adding the following paragraph:-

An application for refund of an overpayment of any tax where no return is required to be filed shall be made by the taxpayer within two years from the time such tax was paid.

SECTION 2. This act shall apply to returns required to be filed on or after July first, nineteen hundred and eighty-five.