SECTION 1. Paragraph 4 of Section 6 of Chapter 14 of the Massachusetts General Laws, as appearing in the 2012 official edition, is hereby amended by striking lines XX and inserting in place thereof the following:-
The commissioner shall make draft statements available to all taxpayers on the department’s website and paper copies by request no later than October 15 of each calendar year. The commissioner shall hold no less than one public hearing to solicit public comment prior to formalizing statements required under this paragraph no later than the December 31 of each calendar year. The commissioner shall transmit copies of the statement required under this paragraph to the house and senate committees on ways and means and to the joint committee on taxation no later than the last Wednesday of January in each calendar year, and shall distribute the statement, or information as to where and the manner in which a copy of such statement may be obtained, to all taxpayers the commissioner contacts with respect to the determination or collection of any tax administered by him, other than by providing tax forms. The commissioner shall take such actions as he deems necessary to ensure that such distribution does not result in multiple statements being sent to any one taxpayer.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.