SENATE DOCKET, NO. 205        FILED ON: 1/18/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1415

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Gale D. Candaras

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to certified appeal notices from the Department of Revenue.

_______________

PETITION OF:

 

Name:

District/Address:

Gale D. Candaras

 

Cory Atkins

14th Middlesex


SENATE DOCKET, NO. 205        FILED ON: 1/18/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1415

By Ms. Candaras, a petition (accompanied by bill, Senate, No. 1415) of Gale D. Candaras and Cory Atkins for legislation relative to certified appeal notices from the Department of Revenue.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Eleven

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An Act relative to certified appeal notices from the Department of Revenue.

 

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.  The department of revenue shall promulgate regulations which require the department to send correspondence giving notice of a taxpayer’s right to appeal the department’s decision of assessment by certified mail to taxpayer’s last known address, and impute the cost of certified mail to any penalties or fees owed by the taxpayer.