Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64G, § 7A
Worthless accounts; abatement
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 7A. An operator who has paid to the commissioner an excise pursuant to section 3 upon an account later determined to be worthless shall be entitled to an abatement of the excise paid on the worthless account. A claim for abatement shall be filed not later than April 15 annually and shall cover the amount of the excise on accounts determined to be worthless in the prior calendar year.
An operator who recovers an excise on an account determined to be worthless and for which an application for abatement has been filed shall report and include the same in a monthly return at the time of recovery.
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In this chapter (23 sections)
- 64G-1 · Definitions
- 64G-2 · Exempted accommodations
- 64G-3 · Imposition and rate; payment
- 64G-3A · Local excise tax; information concerning amount collected…
- 64G-3B · Reversion of convention center financing fees imposed upon…
- 64G-3C · Imposition of additional excise on members of Cape Cod and…
- 64G-3D · Community impact fees
- 64G-4 · Reimbursement for excise by occupant
- 64G-5 · Separate statement and charge of amount of excise
- 64G-6 · Certificate of registration
- 64G-6A · Unlawful practices under section 4 of chapter 151B prohibited
- 64G-7 · Repealed, 1976, 415, Sec. 111
- 64G-7A · Worthless accounts; abatement
- 64G-7B · Personal and individual liability for excises required to be…
- 64G-8-to-10 · Repealed, 1976, 415, Sec. 111
- 64G-11 · Repealed, 1977, 363A, Sec. 62
- 64G-12 · Excise tax exemption for U.S. military employees traveling on…
- 64G-13 · Collection of rent by intermediary; collection and remittance…
- 64G-14 · Regulation of operators by cities or towns
- 64G-15 · Prohibition on short-term rentals by homeowner's association…
- 64G-16 · Short-term rental of units that are subject to rent control…
- 64G-17 · Report on the economic activity of short-term rentals rented…
- 64G-18 · Rules and regulations