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Budget Summary FY2015

Outside Section 103
Data Current as of:  7/10/2014




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Corporate returns combined filing IV

SECTION 103.   Section 31 of said chapter 62C, as so appearing, is hereby amended by adding the following 2 sentences:- In the case of 1 or more corporations that participated in or are required to participate in a filing through the means of a combined report under section 32B of chapter 63, the commissioner may issue a single notice directed to the principal reporting corporation on its own behalf and as the agent for each corporation that is being assessed. This single notice shall state the net cumulative liability of all such assessed corporations.