May 17, 1984

You ask whether the Corporate Tax Officer of your corporation may sign the corporate tax return and annual report; whether the United States Postal Service postmark is evidence of a timely filing if the date of the postmark is on or before the scheduled due date of the report or tax return; and when the due date for a report or return falls on a Saturday, Sunday or legal holiday, whether filing of the report on the next day which is not a Saturday, Sunday or legal holiday is considered timely.

Massachusetts corporate tax returns must be signed by the treasurer or assistant treasurer, or in their absence or incapacity by any other principal officer of the corporation. (G.L. c. 62C, § 15). Generally, the president, vice president, secretary and treasurer are regarded as the principal officers of a corporation. A corporate tax officer is not generally considered a principal corporate officer. The signature of the Corporate Tax Officer of your corporation is not acceptable for the purpose of signing the Massachusetts corporate tax return.

The General Laws have no express provisions as to the signing of other tax returns. By reasonable inference the intent is that other tax returns filed by corporations such as those for income taxes withheld or for sales taxes, be similarly signed.

If a tax payment is, after its due date, delivered by United States mail to the office where such payment is required to be made, the date of the United States postmark stamped on the envelope is deemed date of payment if the postmark date falls on or before the prescribed due date for such payment. For purposes of withholding tax or taxes imposed under Massachusetts General Laws Chapters 64A (gasoline), 64C (cigarette), 64E (special fuels), 64F (imported fuels), 64G (room occupancy), 64H (sales), 64I (use) or 138 (alcoholic beverage), if payment is delivered after the due date, the date of the United States postmark is deemed date of payment if the date of the postmark is two days before the prescribed payment date.

The United States postmark is deemed date of payment of Massachusetts taxes only if the payment was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, properly addressed to the office where such payment is required to be made. (G.L. c. 62C, § 33A).

When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at any department of the state government falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day. (G.L. c. 30, § 24).

The Massachusetts corporate Annual Report of Condition is filed with the Massachusetts Secretary of State. (G.L. c. 156B, § 109). Questions relative to the corporate Annual Report of Condition should be directed to the Corporations Division of the Secretary of State's Office.

Very truly yours,

/s/Ira A. Jackson

Commissioner of Revenue

IAJ:SFR:mf

LR 84-39