Outside Section 15

Date of ATB Decision for Purposes of Payment of Disputed Tax

SECTION 15.   The first paragraph of paragraph (3) of subsection (e) of section 32 of chapter 62C of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by adding the following sentence:- For purposes of this paragraph, the date of a decision by the appellate tax board shall be determined without reference to any later issuance of finding of facts and report by the board or to any request for a finding of facts and report.
 
 

Summary:
This section requires taxpayers to remit taxes promptly, once they lose an Appellate Tax Board appeal.