​Notwithstanding any general or special law to the contrary, any tax resulting from the sale of restaurant meals on which: (1) 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 and (2) 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, shall be remitted to the commonwealth on or before June 20, 2022. The department of revenue shall permit the vendor to remit said tax in installments; provided, that the full amount due to the commonwealth is remitted on or before June 20, 2022.
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