Section 49A. (a) A person applying to any department, board, commission, division, authority, district or other agency of the commonwealth or a subdivision of the commonwealth, including a city, town or district, for a right or license to conduct a profession, trade or business or for the renewal of the right or license, shall certify upon application, under penalties of perjury, that he has complied with all laws of the commonwealth relating to taxes, reporting of employees and contractors, and withholding and remitting of child support.
(b) Upon receipt of the application, and once the commissioner has promulgated applicable regulations and implemented to his satisfaction the manner and method, including electronic data matching, by which verification may be obtained, the department or other entity charged with issuing the right or license shall confirm that the applicant is in good standing with respect to all returns due and taxes payable to the commissioner as of the date of issuance of the confirmation. An applicant shall be considered to have consented to the commissioner's release of tax and child support data to the department or other entity to the extent necessary to confirm the applicant's adherence to the tax and child support laws of the commonwealth. A right or license shall not be issued or renewed unless the issuer has confirmed the tax or child support status of the applicant as required herein; but, the commissioner may issue waivers of the requirements of this subsection for reasonable cause, and the existence of a non-frivolous appeal of a tax or child support assessment, or of a payment agreement with which the taxpayer is fully compliant shall not prevent issuance of the license.
No contract or other agreement for the purposes of providing goods, services or real estate space to any of the foregoing agencies shall be entered into, renewed or extended with any person unless the person certifies in writing, under penalties of perjury, that he has complied with all laws of the commonwealth relating to taxes, reporting of employees and contractors, and withholding and remitting of child support and, subject to the conditions stated above, the contracting agency confirms with the commissioner that the person is in good standing with respect to all returns due and taxes payable to the commissioner as of the date of confirmation.
(c) Any such agency, which has been notified by the commissioner pursuant to section forty-seven A that a person who holds a license or certificate of authority issued by such agency or who has agreed to furnish goods, services or real estate space to 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, shall refuse to reissue, renew or extend such license, certificate of authority, contract or agreement until the agency receives a certificate issued by the commissioner that the person 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 returns and taxes 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.
(d) Any person who owns or leases a motor vehicle or trailer that is required to be registered in the commonwealth under chapter 90 and improperly registers the motor vehicle or trailer in another state or misrepresents the place of garaging of the motor vehicle or trailer in another city or town, shall be considered in violation of laws of the commonwealth relating to taxes under chapter 60A, chapter 64H or chapter 64I. The right, license or contract provided for in subsections (a) and (b) shall not be issued or renewed until the person or business entity has paid all taxes due at the time of application for such right, license or contract.
(e) Any person who, for the purpose of evading payment of a tax pursuant to chapters 59 to 64J, inclusive, willfully makes and subscribes any return, form, statement or other document pursuant to subsection (a), (b) or (d) that contains or is verified by a written declaration that is made under the penalties of perjury, and that contains information that he does not believe to be true and correct as to every matter material to his compliance with all laws of the commonwealth relating to taxes, shall be subject to section 73.
(f) Where the revocation, suspension or nonrenewal of a license, permit, right to operate or certificate of motor vehicle registration is based upon nonpayment of an assessed tax administered under this chapter, the 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 taxpayer not less than 30 days notice of any proposed action, during which the taxpayer may enter into a payment agreement with the commissioner or file a good faith abatement application within the time periods determined under section 37. The filing of an abatement application shall stay the proposed revocation, suspension or nonrenewal of a license, permit, right to operate or certificate of motor vehicle registration until the amount of disputed tax due is finally determined. The taxpayer subject to a proposed revocation, suspension or nonrenewal of a license, permit, right to operate or certificate of motor vehicle registration, 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 as provided in 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 this 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