THE COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF REVENUE
NOTICE OF PUBLIC HEARING
The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.
To join the hearing online, go to
Meeting number: 2532 913 8686
To join by video system
You can also dial 126.96.36.199 and enter your meeting number.
To join the hearing by phone call
+1-617-315-0704 USA Toll (Boston)
+1-415-655-0001 US Toll
Access code: 2532 913 8686
Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulations:
830 CMR 62C.47A.2: Delinquent Licensees and Providers (Repeal)
830 CMR 62F.6.1: Credit Allowed When Net State Revenues Exceed Allowable State Tax Revenues (Repeal)
Scheduled Hearing Date:
Thursday, May 12, 2022 at 10:00 a.m.
830 CMR 62C.47A.2 explains the process regarding professional license non-issuance, suspension or revocation if it is determined that a licensee or license applicant or provider has neglected or refused to file any returns or to pay any taxes required under M.G.L. c. 62C. This regulation is being repealed as the process described in the current regulation is obsolete due to statutory and technology changes.
830 CMR 62F.6.1 explains how a Massachusetts taxpayer obtains a credit toward current personal income tax liability when the State Auditor has determined under M.G.L. c. 62F, § 5(b) that excess state tax revenues for the previous fiscal year exist. This regulation is being repealed because it is obsolete; no credit has been required since 1987. If a credit becomes available, DOR will issue guidance and update forms specific to the year the credit is allowed.
Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by May 11, 2022.
Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us.
Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on May 12, 2022.
Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: http://www.mass.gov/dor/businesses/help-and-resources/legal-library/regulations/proposedregulations.html.
/s/Geoffrey E. Snyder
Geoffrey E. Snyder
Commissioner of Revenue