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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