Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Notwithstanding the provisions of section thirty-seven of chapter sixty-two C of the General Laws or any other general or special law to the contrary, the commissioner of revenue is hereby authorized to receive and act upon the application of the Estate of Karl T. Welz for the abatement of estate taxes and interest and penalties thereon arising from the death of said Karl T. Welz on April first, nineteen hundred and seventy-six without the prepayment of said estate taxes, interest and penalties thereon previously determined by the commissioner.
SECTION 2. This act shall take effect upon its passage.