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Informational Guideline Release - Mass - mass

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The document is an Informational Guideline Release (IGR) from the Massachusetts Department of Revenue, detailing the Municipal Tax Amnesty Program established by Chapter 46 §113 of the Acts of 2003. It informs local officials about an extension of the program's deadline to June 30, 2004, allowing cities and towns to waive interest, collection costs, and penalties on delinquent property taxes and excises. The guidelines outline the local enactment process, eligibility requirements for taxpayers, implementation procedures, and accounting practices related to the amnesty program.

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