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| 1 | 1 | 1 of 1 | |
| 2 | 2 | SENATE DOCKET, NO. 1007 FILED ON: 1/15/2025 | |
| 3 | 3 | SENATE . . . . . . . . . . . . . . No. 1993 | |
| 4 | 4 | The Commonwealth of Massachusetts | |
| 5 | 5 | _________________ | |
| 6 | 6 | PRESENTED BY: | |
| 7 | 7 | Ryan C. Fattman | |
| 8 | 8 | _________________ | |
| 9 | 9 | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General | |
| 10 | 10 | Court assembled: | |
| 11 | 11 | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: | |
| 12 | 12 | An Act amending advance sales tax payment penalties. | |
| 13 | 13 | _______________ | |
| 14 | 14 | PETITION OF: | |
| 15 | 15 | NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and HampdenBruce E. TarrFirst Essex and Middlesex2/26/2025 1 of 1 | |
| 16 | 16 | SENATE DOCKET, NO. 1007 FILED ON: 1/15/2025 | |
| 17 | 17 | SENATE . . . . . . . . . . . . . . No. 1993 | |
| 18 | 18 | By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1993) of Ryan C. Fattman and | |
| 19 | 19 | Bruce E. Tarr for legislation relative to advance sales tax payment penalties. Revenue. | |
| 20 | 20 | The Commonwealth of Massachusetts | |
| 21 | 21 | _______________ | |
| 22 | 22 | In the One Hundred and Ninety-Fourth General Court | |
| 23 | 23 | (2025-2026) | |
| 24 | 24 | _______________ | |
| 25 | 25 | An Act amending advance sales tax payment penalties. | |
| 26 | 26 | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority | |
| 27 | 27 | of the same, as follows: | |
| 28 | 28 | 1 Section 16B of chapter 62C of the General Laws, as appearing in the 2022 Official | |
| 29 | 29 | 2Edition, is hereby amended by inserting in line 32 after the words “total tax collected during the | |
| 30 | 30 | 3filing period”, the following:- “or if an entity has engaged in willful ignorance of the | |
| 31 | 31 | 4implementation of this section and other guidance issued by the department of revenue, or if | |
| 32 | 32 | 5fines and penalties have caused hardship.” |