SENATE DOCKET, NO. 272        FILED ON: 1/14/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1542

The Commonwealth of Massachusetts

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PRESENTED BY:

Michael J. Rodrigues

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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 providing taxpayers a hearing at the Appellate Tax Board.

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PETITION OF:

SENATE DOCKET, NO. 272        FILED ON: 1/14/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1542

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1402 OF 2013-2014.]

The Commonwealth of Massachusetts

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

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An Act providing taxpayers a hearing at the Appellate Tax Board.

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. Section 64 of chapter 59 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out, in line 14, the amount “$3,000” and inserting in place thereof the following amount: - “$5,000”.

SECTION 2. Section 57 of said chapter 59, as so appearing, is hereby amended by adding the following paragraph: -

For purposes of determining jurisdictional interest requirements on appeals brought under chapter 59; if any payment for taxes under this section is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service, to said collector, the date of the United States postmark, or other substantiating date mark permitted by the Rules of Practice and Procedure of the Appellate Tax Board, affixed on the envelope or other appropriate wrapper in which such payment is mailed or delivered shall be deemed to be the date of delivery, if such payment was mailed in the United States in an envelope of such appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the collector. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office.  This paragraph shall not apply to the calculation of interest set forth in the first paragraph of this section.

SECTION 3. Section 57C of said chapter 59, as so appearing, is hereby further amended by striking out, in lines 145 – 146, the words “For purposes of this section, amounts not timely received shall be deemed unpaid”.

SECTION 4. Section 57C of said chapter 59, as so appearing, is hereby further amended by adding the following paragraph: -

For purposes of determining jurisdictional interest requirements on appeals brought under chapter 59; if any payment for taxes under this section is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the collector may permit, to said collector, the date of the United States postmark, or other substantiating date mark permitted by the Rules of Practice and Procedure of the Appellate Tax Board, affixed on the envelope or other appropriate wrapper in which such payment is mailed or delivered shall be deemed to be the date of delivery, if such payment was mailed in the United States in an envelope or such appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the collector. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office. This paragraph shall not apply to the calculation of interest set forth in the preceding paragraphs of this section.