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Budget Summary FY2015

Outside Section 85
Data Current as of:  7/10/2014




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Simplify Appellate Tax Board Small Claims Process I

SECTION 85.   Subsection (a) of section 7B of chapter 58A of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- Unless the appellant affirmatively requests that the case be heard under the formal procedure provided in section 7, the small claims procedure shall govern any case in which the amount of tax placed in dispute by the petition does not exceed (i) $25,000 for any taxable year, in the case of a tax imposed by taxable year; (ii) $25,000 for any calendar year, in the case of a tax imposed by calendar year; (iii) $25,000 for any calendar year, in the case of a tax imposed by chapters 64A to 64J, inclusive, and section 21 of chapter 138; (iv) $25,000 in the case of a tax imposed by chapter 65C; or (v) $25,000 for any taxable event or transaction in the case of any other tax.