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 this section, 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 entered a payment agreement with which the taxpayer is fully compliant, or has been penalized pursuant to section 9 of chapter 62E for failure to comply with 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 said chapter 119A relating to withholding and remitting child support, the commissioner shall notify such agency and such person in writing. Upon the written request of the commissioner, the agency, department, board, commission, division, authority, district or other agency of the commonwealth, shall promptly revoke or suspend that license or certificate of authority. 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 all returns due and taxes payable to the commissioner as of the date of issuance of the 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 said chapter 62E or withholding and remitting child support under said chapter 119A, a certificate issued by the commissioner that the licensee is in compliance with those provisions.
(e) Where a license revocation, suspension or nonrenewal is based upon nonpayment of an assessed tax administered under this chapter, the licensee's sole right of appeal and to a hearing shall be pursuant to and within the time limitations of this chapter. The commissioner shall give the licensee not less than 30 days notice of any proposed action, during which time the licensee may enter into a payment agreement with the commissioner or may file a good faith abatement application within the time periods determined under section 37. Such an abatement application shall stay a proposed license revocation, suspension, or nonrenewal until the amount of disputed tax due is finally determined. A licensee who is beyond the time limitations in said section 37 but who disputes that he is liable for the assessment and is unable to resolve that issue with the commissioner during the 30–day period may appeal the proposed revocation, suspension or nonrenewal by filing a civil action under section 14 of chapter 30A. The scope of the appeal shall be limited to assertions of mistake or verification of payments made and shall not include determination or redetermination of the proper amount of tax assessed or any other issues appropriately raised through a timely filed abatement under said section 37. Any stay of the proposed revocation, suspension or nonrenewal pending resolution of the appeal shall be within the discretion of the court.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62c - Administrative Provisions Relative to State Taxation
Section 2 - Application of Chapter
Section 4 - Forms; Provisions Respecting Fractional Parts of a Dollar; Credit, Refund, or Abatement
Section 5 - Returns; Filing; Declaration Covering Perjury; Improper Filings
Section 5a - Non-Custodial Parents; Indication of Status on Income Tax Return
Section 6 - Persons Required to Make Returns; Fiduciaries; Time for Making
Section 7 - Partnerships Required to File Returns
Section 8 - Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports
Section 8a - Show Promoters; Reports; Records
Section 8b - Employment-Sponsored Health Plans; Annual Statements for Covered Individuals; Penalties
Section 10 - Withholding Tax Returns; Payment
Section 11 - Corporate Returns
Section 12 - Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents
Section 14 - Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax
Section 15 - Signing of Returns Required by Secs. 11 to 14
Section 16b - Payment of Taxes; Penalty for Underpayment; Issuance of Regulations
Section 17 - Return by Executor
Section 18 - Beano, Raffle, or Bazaar; Organizations Required to File Returns
Section 19 - Extension of Time for Filing Return
Section 20 - Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner
Section 21 - Disclosure of Tax Information
Section 22 - Inspection or Use of Returns or Other Information by Governmental Agencies
Section 24 - Verification of Returns; Inspection of Stampers
Section 26 - Assessment of Taxes
Section 27 - Extension of Time for Assessment
Section 28 - Failure to File or Filing of Incorrect Return; Determination and Assessment of Tax
Section 29 - Collection of Tax Jeopardized by Delay; Immediate Assessment
Section 30 - Federal Income Tax Changes; Assessment; Abatement; Penalty
Section 30b - Partnership-Level Audit
Section 31 - Notice of Assessment in Excess of Amount on Return
Section 32a - Outstanding Obligations on Installment Transactions; Method for Determining Interest
Section 33 - Late Returns; Penalty; Abatement
Section 34 - Penalty for Failure to File Returns; Payment
Section 35a - Penalty for Underpayment of Tax Required to Be Shown on Return
Section 35d - Inconsistent Position in Reporting of Income; Disclosure
Section 36b - Erroneous Written Advice From Department of Revenue; Waiver of Penalty
Section 37 - Application for Abatement; Hearing; Notice of Decision
Section 37a - Settlement of Tax Liability
Section 37b - Installment Payment Agreements; Modification or Termination
Section 38 - Prerequisites for Abatement
Section 39 - Appeal From Refusal for Abatement
Section 40 - Refund of Overpaid Taxes; Interest
Section 41 - Remedies; Restrictions
Section 42 - Abatement of Taxes by Appellate Tax Board
Section 43 - Unpaid Taxes Not Warranting Collection; Abatement
Section 45 - Designation of Banks as Depository for Receiving Taxes
Section 45a - Quarterly Returns; Regulations; Underpayment
Section 47 - Action of Contract for Unpaid Taxes
Section 48 - Liability of Lessee for Tax Due From Lessor
Section 49 - Information for Collection of Taxes; Injunction
Section 50 - Liens Upon Property for Nonpayment of Taxes
Section 51 - Sale or Transfer of Corporate Assets; Procedure
Section 52 - Waiver of Lien; Certificate Showing Good Standing; Fees
Section 53 - Levy Upon Property for Payment of Tax
Section 55 - Books or Records Relating to Property Subject to Levy
Section 56 - Seizure of Property; Notice; Sale
Section 57 - Disposition of Hard to Keep Property; Notice to Owner; Public Sale
Section 58 - Redemption of Property
Section 59 - Certificates of Sale; Execution of Deeds
Section 60 - Effect of Certificates of Sale and Deeds
Section 61 - Record of Sales and Redemptions of Real Property
Section 62 - Expenses of Levy and Sale
Section 63 - Disposition of Money Realized Under Secs. 53 Through 64
Section 64 - Release of Levy; Return of Wrongfully Levied Property
Section 65 - Time for Collection of Taxes; Bankruptcy Cases
Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m
Section 67a - Shows; Registration Certificates
Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes
Section 67d - Biotechnology or Medical Device Manufacturing Companies; Jobs Incentive Payment
Section 68 - Suspension or Revocation of License or Registration; Appeal; Reissuance of Registration
Section 69 - Destruction of Certain Copies, Returns, Statements or Documents
Section 71 - Notice Under This Chapter
Section 74 - Disclosure of Information by Tax Preparer
Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty
Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty
Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty
Section 79 - Time; Filing Returns; Payments
Section 80 - In-Person Interviews With Taxpayers; Explanations
Section 81 - Armed Forces Personnel; Extended Deadline
Section 82 - Aggregate Statistical Report of Taxes Collected; Contents
Section 83 - Report to State Secretary; Corporations Required to Report; Contents
Section 85 - Electronic Funds Transfers
Section 86 - Convention Center Financing Surcharges; Administration; Collection
Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability
Section 89 - Annual Reports on Tax Credit Programs; Contents