Notwithstanding any general or special law or rule or regulation to the contrary, no interest shall accrue on the payment of any tax 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 the chapter 64L of the General Laws if the commissioner of revenue has taken action to waive, abate or suspend late file or late pay penalties pursuant to subsection (f) of section 33 of chapter 62C of the General Laws as a result of the 2019 novel coronavirus, also known as COVID-19, pandemic.
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