| Date: | 01/27/2025 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Referenced Sources: | Massachusetts General Laws |
- This page, AP 610: Bills and Demands for Payment, is offered by
- Massachusetts Department of Revenue
Administrative Procedure
Administrative Procedure AP 610: Bills and Demands for Payment
Table of Contents
610.1. Notices of Assessment
When the Department of Revenue determines that a taxpayer has a tax liability, it will usually issue a Notice of Assessment (NOA). (See AP 611 for instances in which DOR will send a Notice of Intent to Assess (NIA) before sending a Notice of Assessment.) The amount shown on the NOA should be paid within 30 days to avoid additional interest charges and, where applicable, penalties, as described in AP 612. See, also, 830 CMR 62C.26.1.
An NOA sent to a taxpayer will usually include the following information: the date of assessment, the tax type involved, the particular period(s) and whether penalties and interest charges are included.
610.2. Statements of Account
If all or part of the balance due on the NOA remains unpaid after the due date, DOR is authorized to issue a Statement of Account, which includes a demand for payment. If any amount remains unpaid 10 days after the demand is made, and the taxpayer has not disputed the assessment (or any portion thereof), DOR may begin to use enforcement remedies to collect the tax. See, also, AP 631: The Collection Process.
A taxpayer should always respond or take some action upon the receipt of an NOA or demand for payment from DOR. See G.L. c. 62C, § 32(e) and TIR 99-18.
610.3. Additional Information
Other valuable information is contained on the bills and notices, i.e., how and where to dispute the bill or to obtain help and what collection actions DOR can take if the bill is not paid. See, also, TIR 99-18 regarding waiver of G.L. c. 62C, § 33(c) late‑pay penalties and suspension of involuntary collection activities under G.L. c. 62C, § 32(e) when the taxpayer disputes the assessment (or any portion thereof) administratively within DOR or with the Appellate Tax Board or Probate Court.
For more information on bills, send DOR an e-message by logging into MasstaxConnect, 24 hours a day, 7 days a week or you can call the Contact Center at 617-887-6367 during normal business hours.
REFERENCES:
G.L. c. 62C, §§ 26, 31, 32(e), 33(c), (f)
830 CMR 62C.26.1
TIR 99-18
AP 611, Assessments
AP 612, Interest and Penalties
AP 631, The Collection Process