AN ACT AUTHORIZING A REFUND OF OVERPAYMENT DETERMINED AFTER CERTAIN TAXPAYER AUDITS.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Section 27 of chapter 62C of the General Laws, as appearing in the 1984
Official Edition, is hereby amended by adding the
following sentence:- If, as a result of such examination, the commissioner
determines that the taxpayer has overpaid any tax, he shall reduce the
assessment accordingly and refund the overpayment in accordance with the
provisions of section thirty-six.