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Session Law

2004

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Chapter 502 AN ACT MAKING APPROPRIATIONS FOR THE FISCAL YEAR 2005 TO COMPENSATE FOR CERTAIN UNDERPAYMENTS.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

NO SECTION 1.

NO SECTION 2.

SECTION 2A. To provide for certain unanticipated obligations of the Commonwealth, the sums set forth in this section are hereby appropriated from the General Fund, for the several purposes and subject to the conditions specified in this section, and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2005.

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE.

Department of Revenue.

1201-4645

For the distribution of local option taxes to cities and towns described in this item that have adopted a local option room occupancy excise pursuant to section 3A of chapter 64G of the General Laws; provided, that the amount shall be distributed by the commissioner of revenue proportionately among those cities and towns that have not received, before the effective date of this act, the full amount of the excise to which they were entitled under said section 3A for tax periods from September 1, 1998 through August 30, 2004, due to the incorrect allocation of revenues among cities and towns adopting this excise; provided further, that the amount shall compensate for underpayments so determined for the periods specified, shall be computed without interest, and shall represent full compensation for all periods to these cities and towns for any under-allocation of excise under section 3A before the effective date of this act; and provided further, that the comptroller shall not seek reimbursement from cities and towns that may have been over-allocated amounts attributable to the excise under said section 3A before the effective date of this act .......................................................... $3,271,336

SECTION 3. Notwithstanding any general or special law to the contrary, no later than June 30, 2005, the comptroller shall transfer $3,271,336 from the Commonwealth Stabilization Fund, established pursuant to section 2H of chapter 29 of the General Laws, for the purpose of reimbursing the General Fund for expenditures appropriated in this act.

SECTION 4. This act shall take effect upon its passage.

Approved January 11, 2005.

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