[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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64g - Room Occupancy Excise
Section 2 - Exempted Accommodations
Section 3 - Imposition and Rate; Payment
Section 3a - Local Excise Tax; Information Concerning Amount Collected Available
Section 3d - Community Impact Fees
Section 4 - Reimbursement for Excise by Occupant
Section 5 - Separate Statement and Charge of Amount of Excise
Section 6 - Certificate of Registration
Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited
Section 7a - Worthless Accounts; Abatement
Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders
Section 13 - Collection of Rent by Intermediary; Collection and Remittance of Excise by Intermediary
Section 14 - Regulation of Operators by Cities or Towns
Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions