SENATE DOCKET, NO. 1007        FILED ON: 1/15/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Ryan C. Fattman

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act amending advance sales tax payment penalties.

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PETITION OF:

SENATE DOCKET, NO. 1007        FILED ON: 1/15/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act amending advance sales tax payment penalties.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 16B of chapter 62C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting in line 32 after the words “total tax collected during the filing period”, the following:- “or if an entity has engaged in willful ignorance of the implementation of this section and other guidance issued by the department of revenue, or if fines and penalties have caused hardship.”