Budget Amendment ID: FY2026-S3-807

OTH 807

Amending Advance Sales Tax Payment Penalties

Mr. Fattman moved that the proposed new text be amended by inserting after section __ the following section:-

"SECTION X. 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.”