Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 38
Prerequisites for abatement
Official textmalegislature.gov
Section 38. No tax assessed on any person liable to taxation shall be abated unless the person assessed shall have filed, at or before the time of bringing his application for abatement, a return as required by this chapter for the period to which his application relates; and if he filed a fraudulent return, or having filed an incorrect or insufficient return, has failed, after notice, to file a proper return, the commissioner shall not abate the tax below double the amount for which the person assessed was properly taxable under this chapter.
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In this chapter (40 sections)
- 62C-31A · Notice of unpaid corporate or partnership assessment;…
- 62C-32 · Payment date; interest; notice; contested taxes not collected…
- 62C-32A · Outstanding obligations on installment transactions; method…
- 62C-33 · Late returns; penalty; abatement
- 62C-33A · United States postmark; alternative private delivery service;…
- 62C-34 · Penalty for failure to file returns; payment
- 62C-35 · Payment by check or electronic funds transfer; penalty for…
- 62C-35A · Penalty for underpayment of tax required to be shown on return
- 62C-35B · Good faith defense for underpayment penalty; list of abusive…
- 62C-35C · Understatement of liability with respect to any return or…
- 62C-35D · Inconsistent position in reporting of income; disclosure
- 62C-35E · False or deliberately misleading statements respecting…
- 62C-35F · Penalties for sale or offers for sale of an automated sales…
- 62C-36 · Overpayment of tax, interest, or penalty; refund or credit;…
- 62C-36A · Correction of error without application of taxpayer; demand…
- 62C-36B · Erroneous written advice from department of revenue; waiver…
- 62C-37 · Application for abatement; hearing; notice of decision
- 62C-37A · Settlement of tax liability
- 62C-37B · Installment payment agreements; modification or termination
- 62C-37C · Acceptance of amount less than proposed or assessed tax…
- 62C-38 · Prerequisites for abatement
- 62C-39 · Appeal from refusal for abatement
- 62C-40 · Refund of overpaid taxes; interest
- 62C-41 · Remedies; restrictions
- 62C-42 · Abatement of taxes by appellate tax board
- 62C-43 · Unpaid taxes not warranting collection; abatement
- 62C-44 · Sale of business; withholdings to cover tax; liability of…
- 62C-45 · Designation of banks as depository for receiving taxes
- 62C-45A · Quarterly returns; regulations; underpayment
- 62C-45B · Declarations of estimated tax and estimated tax payments;…
- 62C-46 · Powers and remedies of commissioner for collection of taxes;…
- 62C-47 · Action of contract for unpaid taxes
- 62C-47A · Licenses and certificates of authority issued by governmental…
- 62C-47B · Driver's license, permit, right to operate or certificate of…
- 62C-48 · Liability of lessee for tax due from lessor
- 62C-49 · Information for collection of taxes; injunction
- 62C-49A · Certification of compliance with tax laws as prerequisite to…
- 62C-50 · Liens upon property for nonpayment of taxes
- 62C-51 · Sale or transfer of corporate assets; procedure
- 62C-52 · Waiver of lien; certificate showing good standing; fees