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