AMENDMENT OF 830 CMR 62C.37A.1(3)

860 CMR 62C.00:  STATE TAX ADMINISTRATION

860 CMR 62C.37A.1:  Settlement of Tax Liabilities

860 CMR 62C.37A.1(3):  Factors Affecting Settlement  

860 CMR 62C.37A.1(3)(c). Waiver of limitations period. is amended by deleting the words “one year” and adding in their place the words “two years”.