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PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE IX. TAXATION

CHAPTER 62E. WAGE REPORTING SYSTEM

Chapter 62E: Section 7A. Utilization of wage reporting data filed by employers

[ Text of section effective until October 1, 2009. For text effective October 1, 2009, see below.]

  Section 7A. The commissioner may utilize the wage reporting data compiled by the department from the quarterly reports filed by employers in the administration of taxes, as defined in sections one and two of chapter sixty-two C, including proceedings and other activities, to determine or collect said taxes or criminal prosecution under chapters sixty A, sixty-two and sixty-five C, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight.

Chapter 62E: Section 7A. Utilization of reporting systems by commissioner

[ Text of section as amended by 2009, 4, Sec. 64 effective October 1, 2009. See 2009, 4, Sec. 84. For text effective until October 1, 2009, see above.]

  Section 7A. The commissioner may utilize the reporting systems in the administration of taxes, as defined in sections one and two of chapter sixty-two C, including proceedings and other activities, to determine or collect said taxes or criminal prosecution under chapters sixty A, sixty-two and sixty-five C, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight.