SECTION 1. Section 6 of chapter 14 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out clause 2 and inserting in place thereof the following clause:-
2. Shall prepare and submit to the governor and the general court an annual report containing data and comment on the work of the department, recommendations for legislation or other action by the governor or general court, and such other information relating to the field of taxation as may be appropriate. The report shall include data as of November 1st for each of the preceding five calendar years for the elements below:
(a) the aggregate amount at issue in state tax cases at each of the office of appeals and the appellate tax board, including the total amount at issue in collection cases, and total amount at issue in refund cases, each of which shall include the amount at issue for the following tax types: corporate excise, financial institution excise, personal income tax, sales and use tax, and other taxes;
(b) the aggregate number of state tax cases in mediation at the office of appeals and the appellate tax board, including the total number of collection cases and total number of refund cases, listed by tax type;
(c) the percentage of state tax cases settled at the office of appeals;
(d) the total number of state tax cases settled, conceded, and appealed to the appellate tax board from the office of appeals;
(e) the number and percent of state tax cases, listed by tax type, that are pending in the current
year at the office of appeals and the appellate tax board that have been open for: one to three years, four to seven years, and eight years or more; and
(f) a statement of the tax policy at issue for the five state tax cases with the largest amounts at issue.
Such report shall be printed, and copies thereof shall be made available for public distribution annually on or before February 1st.
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.