Massachusetts – Tax amnesty program

On July 11, 2014, Massachusetts enacted H.B. 4001, which requires the commissioner of revenue to establish a tax amnesty program. Pursuant to that authority, the commissioner has announced that the tax amnesty will take place during the months of September and October, 2014.

Participation in the tax amnesty program is by invitation for taxpayers that meet certain criteria. For those taxpayers that qualify, tax amnesty notices showing the tax and interest due, along with the penalties to be waived, will be mailed on September 2, 2014. Qualified taxpayers that pay the tax and interest shown on the bill on or before October 31, 2014, will have any unpaid penalties waived. Payment of the outstanding tax liability does not constitute a forfeiture of statutory rights of appeal.

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Multistate Tax Compact Apportionment Election Upheld by Michigan Supreme Court

On July 14, 2014, the Michigan Supreme Court ruled in International Business Machines v. Michigan Department of Treasury that the taxpayer was allowed to use the three-factor formula apportionment election provided under the Multistate Tax Compact (MTC) in determining its 2008 Michigan Business Tax (MBT). Read more at