MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 62C.37.1: Abatements

SUMMARY OF REGULATION:
830 CMR 62C.37.1 describes the requirements and procedures for a Massachusetts taxpayer aggrieved by the assessment of a tax to request an abatement This Regulation, in particular:

  • defines relevant terms
  • explains the time limits within which taxpayers may request an abatement of tax
  • explains limitations on the amount of abatement
  • explains how to complete an application for abatement
  • explains the relationship between abatements requested under G.L. c. 62C, § 37, and §§ 30 and 30A
  • explains requirements for substantiating abatement applications
  • explains the right to a hearing on the application.

REASON FOR AMENDMENT:
To require vendors/operators to refund interest as well as tax to purchasers before applications for abatement will be granted. The requirement that interest be refunded would not pertain in circumstances where the vendor/operator actually refunded the tax to purchasers before filing for abatement. Language was also added to allow vendors/purchasers to use any reasonable method to allocate interest refunds among multiple purchasers.

REGULATORY HISTORY:
Promulgated 4/10/80 (old number 62C.37)
Amended 10/8/04
New Regulation Promulgated: 11/3/06
Amended: 4/18/08

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290