Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 16B of chapter 62C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting in line 32 after the words “total tax collected during the filing period”, the following:- “or if an entity has engaged in willful ignorance of the implementation of this section and other guidance issued by the department of revenue, or if fines and penalties have caused hardship.”
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