SECTION 1. Section 2 of chapter 58 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the word "taxes", in line 9, and inserting in place thereof the following words:- taxes; provided, however, that if the commissioner fails to forward said list to a board of assessors prior to July 1 of any fiscal year, any classification of a corporation as a manufacturing corporation shall not affect the assessment of machinery used in the conduct of business pursuant to clause sixteenth of section 5 of chapter 59 until the next fiscal year.
SECTION 2. Said section 2 of said chapter 58 is hereby further amended by striking out the word "Any", in line 14, and inserting in place thereof the following words:- Any corporation that first files an application with the commissioner seeking classification as a manufacturing corporation prior to or during January of the calendar year for which it seeks such classification, and any other.
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