Source: https://www.mass.gov/technical-information-release/tir-02-25-extended-amnesty-program
Timestamp: 2018-03-18 07:56:48
Document Index: 772559407

Matched Legal Cases: ['§182', '§ 30', '§ 28', '§ 33', '§ 7', '§ 14', '§ 45', '§ 3']

TIR 02-25: Extended Amnesty Program | Mass.gov
Technical Information Release TIR 02-25: Extended Amnesty Program
Under the legislation which authorized both the initial amnesty program [St. 2002, c. 184, §182] and its continuation for the extended amnesty period, if an eligible taxpayer with annual return filing obligations ("Annual Filer") files all required returns for all taxable years beginning before January 1, 2001 and pays the full amount of tax and interest due for all such taxable years and properly and timely files a Request for Extended Amnesty, the Commissioner is authorized to waive all unpaid penalties imposed for failure to timely file a return,1 failure to file a proper return,2 failure to timely pay a tax liability,3 and failure to pay the proper amount of any required estimated tax payments4 for such taxable years. Such Annual Filer must also file a return and pay the full amount of tax liability due for any taxable year beginning on or after January 1, 2001 whose due date for filing is prior to the start of the extended amnesty period.
See G.L. c. 62C, §§ 30, 33, 34.
See G.L. c. 62C, § 28.
See G.L. c. 62C, §§ 33, 35; G.L. c. 62B, § 7.
See G.L. c. 62B, § 14; G.L. c. 62C, § 45A; G.L. c. 63B, § 3.