Code of Massachusetts Regulations
330 CMR - DEPARTMENT OF AGRICULTURAL RESOURCES
Title 330 CMR 29.00 - DAIRY FARMER TAX CREDIT PROGRAM
Section 29.07 - Determination of Error and Recalculation of Tax Credit

(1) Petition to Determine Error. On or before October 1st of any year, a written petition, signed under the penalties of perjury, may be filed with the Commissioner requesting that the Board of Food and Agriculture determine that an error has been made in calculating the Trigger Price, the reporting or collecting data used in the calculation of the Trigger Price, or in the amount of the Dairy Farmer Tax Credit, for the previous year. The petition shall specifically identify the errors believed to have been made. To be considered, the petition must be signed by 25% of the Eligible Taxpayers.

(2) Transmittal of Petition to Board of Food and Agriculture. The Commissioner shall first verify the form and content of the petition and that it has been signed by the required number of Eligible Taxpayers. Upon verification, the Commissioner shall, within ten business days of receipt of the petition, transmit a copy of the petition along with his verification to the Board of Food and Agriculture.

(3) Determination by the Board of Food and Agriculture. Within 30 days of receipt of the petition, the Board of Food and Agriculture shall determine whether an error has been made. In making such a determination, the Board may, after notice, hold a public hearing regarding the specific error or errors identified in the petition. If the Board decides to hold a public hearing, the hearing must be held not less than seven days or more than 21 days from the date of notice.

(4) Recalculation. Within ten business days of a determination by the Board of Food and Agriculture that an error has been made, the Commissioner shall recalculate, with or without amendment, the Trigger Price or Dairy Farmer Tax Credit by any method which, in his opinion, is sufficient to address the error.

(5) Notification of Department of Revenue and Taxpayers. The Commissioner shall transmit to the Commissioner of the Department of Revenue a list of Eligible Taxpayers that may claim the recalculated Dairy Farmer Tax Credit as soon as practicable. The list shall contain the taxpayer's name, tax identification number, Annual Milk Production, and the amount of the Dairy Farmer Tax Credit to which the Eligible Taxpayer is entitled. The Commissioner shall also transmit to the Eligible Taxpayer a calculation showing any revised tax credit amount to which they are entitled.