SENATE DOCKET, NO. 105        FILED ON: 1/11/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1309

 

The Commonwealth of Massachusetts

_________________

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

First Hampden and Hampshire

Bruce E. Tarr

First Essex and Middlesex


SENATE DOCKET, NO. 105        FILED ON: 1/11/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1309

By Ms. Candaras, a petition (accompanied by bill, Senate, No. 1309) of Gale D. Candaras and Bruce E. Tarr for legislation relative to certified appeal notices from the Department of Revenue.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1415 OF 2011-2012.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Thirteen

_______________

 

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.