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. Subsection (a) of section 83 of chapter 62C of the General Laws, as appearing in the 1992 Official Edition, is hereby amended by inserting after the word "record", in line 25, the following words:- ; provided, however, that such report or amended report shall be available for public inspection only after the state secretary has expunged the name of the taxpayer and the location, including street address, of the taxpayer's principal office as required by subsection (n).

SECTION 2. Subsection (c) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 56, the word "and",- and by striking out, in line 58, the figure "355C-B." and inserting in place thereof the following:- 355C-B; and

(9) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form 355A, 355B, 355C-A or 355C-B.

SECTION 3. Subsection (d) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 68, the word "and",- and by striking out, in line 70, the word "B.T.C." and inserting in place thereof the following:- B.T.C.; and

(6) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form 63 B.T.C.

SECTION 4. Subsection (e) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 84, the word "and",- and by striking out, in line 86, the word "DL-2." and inserting in place thereof the following:- DL-2; and

(7) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form DL-1 or DL-2.

SECTION 5. Subsection (f) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 101, the word "and",- and by striking out, in line 103, the figure "63-22." and inserting in place thereof the following:- 63-22; and

(6) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form 63-22.

SECTION 6. Subsection (g) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 117, the word "and",- and by striking out, in line 119, the figure "63-20-23." and inserting in place thereof the following:- 63-20-23; and

(6) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form 63-20-23.

SECTION 7. Subsection (h) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 132, the word "and",- and by striking out, in line 134, the figure "63-23." and inserting in place thereof the following:- 63-23; and

(6) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form 63-23.

SECTION 8. Subsection (i) of said section 83 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 142, the word "and",- and by striking out, in line 144, the figure "176-I." and inserting in place thereof the following:- 176-I; and

(6) the amount of each tax credit taken against the excise imposed by chapter sixty-three, as reported on form 176-I.

SECTION 9. Said section 83 of said chapter 62C, as so appearing, is hereby further amended by adding the following subsection:-

(n) Upon receipt of a report filed under this section the state secretary shall assign the report a number, chosen by the state secretary at random, which number shall be used to identify the report for purposes of public inspection of the report and any amendments thereto. A taxpayer shall be assigned the same number for its reports and any amendments thereto each year. The state secretary shall make available for public inspection copies of all reports and amended reports filed under this section after assigning such numbers and expunging from each copy the name of the taxpayer and the location, including street address, of the taxpayer's principal office.

SECTION 10. This act shall take effect as of December thirty-first, nineteen hundred and ninety-three.