SECTION 1. Notwithstanding any general or special law to the contrary, the department of revenue shall use the 68-volume Harbor and Lands Commission Town Boundary Atlas, as maintained by the highway division of the department of transportation, for purposes of accurately determining city and town boundaries in the Commonwealth in establishing, developing, assessing and reporting on state and local taxes and revenue collections.
SECTION 2. Within one year of the passage of this act, the department shall no longer use United States postal zip codes as a primary source for determining city and town boundaries, provided further, pursuant to Section 1, the department shall assess, report and update records pertaining to mailing addresses and shall make available said information to cities, towns, and appropriate offices, departments and agencies of the Commonwealth.
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