Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.47A.2 - Delinquent Licensees and Providers

Current through Register 1525, July 5, 2024
(1)
Definitions
.
Agency
, every department, board,
				commission, division, authority or other agency of the Commonwealth or of its
				subdivisions.
License
, any license or other
				certificate of authority to conduct a profession, trade or business.
Licensee
, the holder of a license
				issued by an agency or subdivision.
Provider
, any person who has agreed to
				furnish goods, services or real estate space to an agency or
				subdivision.
Subdivision
, every political
				subdivision of the Commonwealth, including counties, cities, towns, and
				districts.
(2)
Determination of Delinquency
. If the Commissioner
			 determines that any licensee or provider has neglected or refused to file any
			 returns or to pay any taxes required under M.G.L. c. 62C, and that the licensee
			 or provider has not filed in good faith a pending application for abatement of
			 such tax or a pending petition before the Appellate Tax Board contesting such
			 tax, the Commissioner will send a written notice of delinquency to the licensee
			 or provider at his last known address as shown on the Commissioner's
			 records.
(3)
Informal
			 Conference
. Within 21 days from the date of such notice, the
			 licensee or provider may request in writing an informal conference with the
			 Commissioner concerning the Commissioner's determination that he has neglected
			 or refused to file required returns or pay required taxes. The purpose of the
			 conference is to afford the licensee or provider an opportunity to satisfy his
			 tax obligations, or demonstrate that he is not delinquent, before the
			 Commissioner notifies the agency or subdivision of his delinquency.
The informal conference is not an adjudicatory proceeding
				within the meaning of M.G.L. c. 30A, and rules of evidence will not apply at
				the conference.
The propriety of the Commissioner's interpretation of the tax
				laws and the validity of the underlying tax or assessment, will not be open to
				review at the conference.
(4)
Notification of Agency or
			 Subdivision
. If, upon the expiration of 21 days from the date of
			 the notice to the licensee or provider, or such further time as the
			 Commissioner may authorize, the licensee or provider has not demonstrated to
			 the satisfaction of the Commissioner that he has filed all required returns and
			 paid all required taxes, or filed in good faith a pending application for
			 abatement or a pending petition before the Appellate Tax Board, the
			 Commissioner will notify the agency or subdivision in writing that the licensee
			 or provider is delinquent. An application or petition filed after the date of
			 the Commissioner's notice to the licensee or provider is not considered
			 "pending" within 830 CMR 62C.47A.2(4).
In the case of licenses issued by state agencies, the
				notification to the agency will include a request that the license be suspended
				or revoked.
The Commissioner will send a copy of the notification to the
				licensee or provider.
(5)
Action by Agency or Subdivision
.
(a)
General
. An
			 agency or subdivision will not reissue, renew or extend a license or agreement
			 if it has been notified by the Commissioner that the licensee or provider is
			 delinquent, until the agency or subdivision receives a certificate from the
			 Commissioner that the Person is in good standing with respect to any and all
			 returns due and taxes payable to the Commissioner as of the date of issuance of
			 the certificate. The Commissioner will issue such a certificate to the agency
			 or subdivision, at the person's request, when the person has satisfied the
			 Commissioner that he is in good standing.
(b)
Suspension or Revocation of
			 State Licenses
.
1.
General
. M.G.L. c. 62C, § 47A requires state
			 agencies to suspend or revoke the licenses of delinquent licensees at the
			 request of the Commissioner.
2.
Notice and Hearing Before Licensing Agency
.
a.
General
. A
			 license will be suspended or revoked at the request of the Commissioner only
			 after the licensee has been afforded notice and an opportunity for a hearing
			 before the licensing agency.
b.
Procedure
. Notice will be given and the hearing
			 conducted in accordance with the rules governing license suspension or
			 revocation hearings of the licensing agency. The scope of the hearing will be
			 limited to a determination whether the licensee has neglected or refused to
			 file any returns or pay any taxes and whether the licensee has filed in good
			 faith a pending application for abatement or a pending petition before the
			 Appellate Tax Board prior to the date of the Commissioner's notice to the
			 licensee or provider. The Commissioner's representations with respect to these
			 issues in his notification to the agency will constitute prima facie evidence.
The propriety of the Commissioner's interpretation of the tax
				laws and the validity of the underlying tax or assessment will not be open to
				review at the hearing.
The Commissioner will have the right to intervene in the
				hearing.
c.
Decision
. The agency will suspend or revoke the
			 license if it finds that any returns or taxes have not been filed or paid and
			 that the licensee has not, prior to the date of the Commissioner's notice to
			 him, filed in good faith a pending application for abatement or a pending
			 petition before the Appellate Tax Board.
The agency will notify the Commissioner of its decision,
				whether or not he has intervened in the hearing.
d.
Appeal
. Any
			 person aggrieved by the agency's decision may appeal therefrom pursuant to
			 M.G.L. c. 30A, § 14.
3.
Reinstatement
.
			 When a person whose license has been suspended or revoked at the request of the
			 Commissioner satisfies the Commissioner that he has filed all required returns
			 and paid all taxes due, the Commissioner will issue to the agency, at the
			 person's request, a certificate that the person is in good standing with
			 respect to any and all returns due and taxes payable to the Commissioner as of
			 the date of issuance of the certificate. The agency will not reissue or renew
			 the person's license until it receives such a certificate.