SECTION 1. Notwithstanding any general or special law to the contrary, no tax shall be imposed on the sale of restaurant meals on which an excise is imposed pursuant to section 2 of chapter 64H of the General Laws or section 2 of chapter 64L of the General Laws for the duration of executive order 591 and 30 days following the termination of said executive order.
SECTION 2. Notwithstanding any general or special law to the contrary, any tax, interest, or penalty owed to the commonwealth by a business resulting from the sale of restaurant meals on which an excise tax is imposed pursuant to section 2 of chapter 64H of the General Laws or section 2 of chapter 64L of the General Laws while executive order 591 is in effect and 30 days following the termination of said executive order shall be forgiven.
SECTION 3. Sections 1 and 2 of this act shall take effect as of March 10, 2020.
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