Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Section 40 of chapter 62C of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by striking out, in lines 13 and 16, the words "six months" and inserting in place thereof, in each instance, the following:- ninety days.
SECTION 2. Section 40 of said chapter 62C, as so appearing, is hereby further amended by adding at the end thereof the following sentence:- For purposes of this section, a return shall not be treated as filed until such return is filed on an approved form and contains: (i) the taxpayers name, address, and identifying number and the required signature, and (ii) sufficient required information to permit the mathematical verification of the tax liability shown on the return.