Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 5

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Returns; filing; declaration covering perjury; improper filings.

[Text of section effective for tax years beginning on or after January 1, 2003. See 2002, 300, Sec. 8(B).]

Section 5. Any return, document or tax payment required or permitted to be filed under this chapter shall be filed with or transmitted to the commissioner in such manner, format and medium as the commissioner shall from time to time prescribe; shall contain such information as the commissioner deems pertinent; and shall contain or be accompanied by a declaration, in such form as prescribed by the commissioner, that such return or document is made under the penalties of perjury. Any return, document or payment submitted in a manner or medium other than that prescribed by the commissioner shall not be deemed to have been filed.

Last modified: March 26, 2006