AN ACT DIRECTING THE DEPARTMENT OF REVENUE TO ACCEPT CERTAIN APPLICATIONS FOR ABATEMENT.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Notwithstanding section 37 of chapter 62C of the General
Laws or any other general or special law to the contrary, the commissioner of
revenue shall accept applications for abatement of tax on behalf of Emilio J.
and Gloria A. Nardozza for tax years 1990 to 1996, inclusive. The
applications shall be considered timely if filed with the commissioner within
90 days from the effective date of this act. An abatement paid pursuant to
these applications shall not include payment of interest or of costs
related to the filing of the applications.
Passed without Governor's signature, August 11, 2004.