Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

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.