SECTION 78.
Subsection (b) of section 40 of said chapter 62C, as so appearing, is hereby amended by inserting at the end of the concluding sentence the following:- as compared with the tax liability shown as a result of any corrections made to the return by the commissioner under section 26(c) using any records regarding that liability or the payment thereof which are maintained by the commissioner or which are furnished to the commissioner by any third-party.
