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Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 47A

Legal Research Home > Massachusetts Lawyer > Administrative Provisions Relative to State Taxation > Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 47A

Licenses and certificates of authority issued by governmental entities; persons furnishing goods, services or real estate space to governmental entities; lists; determination of unpaid taxes.

Section 47A. (a) Every department, board, commission, division, authority, district or other agency of the commonwealth or any subdivision of the commonwealth, including a city, town or district, issuing or renewing a license or other authority to conduct a profession, trade or business shall annually, on or before February first, furnish to the commissioner, in such form as the commissioner may by regulation determine, a list of all licenses or certificates of authority issued or renewed by such agency during the preceding year.

(b) Every department, board, commission, division, authority, district or other agency of the commonwealth or any subdivision of the commonwealth, including a city, town or district to the extent hereinafter provided, shall annually, on or before August first, furnish to the commissioner, in such form as the commissioner may, by regulation, determine, a list of all persons furnishing goods, services, or real estate space to such agency during the preceding fiscal year. The commissioner, in his discretion, may, by regulation, require cities, towns and districts with a population exceeding such level as he may determine, to furnish on an annual basis the information required under this paragraph.

(c) The lists provided to the commissioner shall contain the name, address, social security or federal identification number of such licensee or provider, and such other information as the commissioner may by regulation provide.

(d) If the commissioner determines from the information furnished pursuant to paragraphs (a), (b) and (c), or otherwise, that any person who holds a license or certificate of authority issued by any such agency or who has agreed to furnish goods, services or real estate space to any such agency has neglected or refused to file any returns or to pay any tax required under this chapter and that such person has not filed in good faith a pending application for abatement of such tax or a pending petition before the appellate tax board contesting such tax or has been penalized pursuant to section 9 of chapter 62E for failure to comply with the provisions under said chapter 62E relating to reporting of employees and contractors, or has been penalized pursuant to paragraph (3) of subsection (f) of section 12 of chapter 119A for failure to comply with the provisions under said chapter 119A relating to withholding and remitting child support, the commissioner shall so notify such agency and such person in writing. Upon the written request of the commissioner, and after a hearing and notice to the licensee as required under any applicable provision of law, such agency, if a department, board, commission, division, authority, district or other agency of the commonwealth, shall revoke or suspend such license or certificate of authority if such agency finds that the returns and taxes required under this chapter have not been filed or paid and that the licensee has not filed in good faith a pending application for abatement of such tax or a pending petition before the appellate tax board contesting such tax or the licensee has been penalized pursuant to section 9 of chapter 62E for failure to comply with the provisions under said chapter 62E relating to reporting of employees and contractors, or pursuant to paragraph (3) of subsection (f) of section 12 of chapter 119A for failure to comply with the provisions under said chapter 119A relating to withholding and remitting child support. For the purpose of such findings, the written representation to that effect by the commissioner to the agency shall constitute prima facie evidence thereof. The commissioner shall have the right to intervene in any hearing conducted with respect to such license revocation or suspension. Any findings made by the agency with respect to such license revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or introduced in any other proceeding at law, except for any appeal from such license revocation or suspension. Any license or certificate of authority suspended or revoked under this section shall not be reissued or renewed until the agency receives a certificate issued by the commissioner that the licensee is in good standing with respect to any and all returns due and taxes payable to the commissioner as of the date of issuance of said certificate, including all taxes and returns referenced in the initial notification or, if the licensee has been penalized for failure to comply with the provisions relating to reporting of employees and contractors under chapter 62E or withholding and remitting child support under chapter 119A, a certificate issued by the commissioner that the licensee is in compliance with said provisions. Any person aggrieved by the decision of the agency may appeal therefrom pursuant to the provisions of section fourteen of chapter thirty A.

Last modified: March 26, 2006