Skip to Content

Download PDF



SENATE DOCKET, NO.                 FILED ON: 3/16/2012

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2187

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Revenue (J)

_________________

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 providing taxpayers a hearing at the Appellate Tax Board.

_______________

PETITION OF:

 

Name:

District/Address:


SENATE DOCKET, NO.                 FILED ON: 3/16/2012

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2187

 

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Twelve

_______________

 

An Act providing taxpayers a hearing at the Appellate Tax Board.

 

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

              SECTION 1. Section 64 of chapter 59 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out, in line 14, the amount “$3,000” and inserting in place thereof the following amount: - “$5,000”.

              SECTION 2. Section 57 of said chapter 59, as so appearing, is hereby amended by adding the following paragraph: -

              If any payment for taxes under this section is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the collector may permit, to said collector, the date of the United States postmark, or other substantiating date mark permitted by the collector, affixed on the envelope or other appropriate wrapper in which such payment is mailed or delivered shall be deemed to be the date of delivery, if such payment was mailed in the United States in an envelope or such appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the collector. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office.

              SECTION 3. Section 57C of said chapter 59, as so appearing, is hereby further amended by striking out, in lines 145 – 146, the words “For purposes of this section, amounts not timely received shall be deemed unpaid”.

              SECTION 4. Section 57C of said chapter 59, as so appearing, is hereby further amended by adding the following paragraph: -

              For purposes of this section, if any payment for taxes under this section is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the collector may permit, to said collector, the date of the United States postmark, or other substantiating date mark permitted by the collector, affixed on the envelope or other appropriate wrapper in which such payment is mailed or delivered shall be deemed to be the date of delivery, if such payment was mailed in the United States in an envelope or such appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the collector. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office.

The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

Error