Amendment #223 to H3400

Statute of Limitations Parity

[Sponsors] Mr. Mariano of Quincy moves to amend the bill by adding the following sections:

SECTION 1.  Section 37 of said chapter 62C, as so appearing, is hereby amended by striking out, in lines 4-6, inclusive, the words "three years from the last day for filing the return for such tax, determined without regard to any extension of time," and inserting in place thereof the following words:- "3 years after the date the return was filed or the date it was required to be filed, whichever occurs later,"

SECTION 2.  Section 1 shall be effective retroactively to all open tax periods as of the effective date this act.  This amendment shall not open a tax period that had already closed prior to the amendment's effective date.