AN ACT AUTHORIZING THE COMMISSIONER OF REVENUE TO ACT UPON A CERTAIN APPLICATION FOR ABATEMENT.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Notwithstanding section 37 of chapter 62C of the General Laws or any other general or special law to the contrary, the commissioner of revenue may receive and act upon the application of Jeanne Gabis for the abatement of motor vehicle sales taxes arising from the purchase of a motor vehicle in May, 1994, by said Jeanne Gabis who is legally blind. An abatement paid pursuant to the application shall not include payment of interest or any costs related to the filing of the application.