Outside Section 13
Paragraph (3) of subsection (e) of section 32 of chapter 62C of the General Laws, as appearing in the 2006 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 therefor.
This section clarifies that payments must be made in Appellate Tax Board cases after the Board issues its one-line decision and before a requested finding of fact and report is issued. This expedites the process of collecting taxes owed to the Commonwealth.
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