Code of Massachusetts Regulations
830 CMR - DEPARTMENT OF REVENUE
Title 830 CMR 62C.00 - State Tax Administration
Section 62C.47A.2 - Delinquent Licensees and Providers

Universal Citation: 830 CMR 62C.00 MA Code of Regs 62C.47A.2

Current through Register 1531, September 27, 2024

(1) Definitions.

Agency, every department, board, commission, division, authority or other agency of the Commonwealth or of its subdivisions.

License, any license or other certificate of authority to conduct a profession, trade or business.

Licensee, the holder of a license issued by an agency or subdivision.

Provider, any person who has agreed to furnish goods, services or real estate space to an agency or subdivision.

Subdivision, every political subdivision of the Commonwealth, including counties, cities, towns, and districts.

(2) Determination of Delinquency. If the Commissioner determines that any licensee or provider has neglected or refused to file any returns or to pay any taxes required under M.G.L. c. 62C, and that the licensee or provider has not filed in good faith a pending application for abatement of such tax or a pending petition before the Appellate Tax Board contesting such tax, the Commissioner will send a written notice of delinquency to the licensee or provider at his last known address as shown on the Commissioner's records.

(3) Informal Conference. Within 21 days from the date of such notice, the licensee or provider may request in writing an informal conference with the Commissioner concerning the Commissioner's determination that he has neglected or refused to file required returns or pay required taxes. The purpose of the conference is to afford the licensee or provider an opportunity to satisfy his tax obligations, or demonstrate that he is not delinquent, before the Commissioner notifies the agency or subdivision of his delinquency.

The informal conference is not an adjudicatory proceeding within the meaning of M.G.L. c. 30A, and rules of evidence will not apply at the conference.

The propriety of the Commissioner's interpretation of the tax laws and the validity of the underlying tax or assessment, will not be open to review at the conference.

(4) Notification of Agency or Subdivision. If, upon the expiration of 21 days from the date of the notice to the licensee or provider, or such further time as the Commissioner may authorize, the licensee or provider has not demonstrated to the satisfaction of the Commissioner that he has filed all required returns and paid all required taxes, or filed in good faith a pending application for abatement or a pending petition before the Appellate Tax Board, the Commissioner will notify the agency or subdivision in writing that the licensee or provider is delinquent. An application or petition filed after the date of the Commissioner's notice to the licensee or provider is not considered "pending" within 830 CMR 62C.47A.2(4).

In the case of licenses issued by state agencies, the notification to the agency will include a request that the license be suspended or revoked.

The Commissioner will send a copy of the notification to the licensee or provider.

(5) Action by Agency or Subdivision.

(a) General. An agency or subdivision will not reissue, renew or extend a license or agreement if it has been notified by the Commissioner that the licensee or provider is delinquent, until the agency or subdivision receives a certificate from the Commissioner that the Person is in good standing with respect to any and all returns due and taxes payable to the Commissioner as of the date of issuance of the certificate. The Commissioner will issue such a certificate to the agency or subdivision, at the person's request, when the person has satisfied the Commissioner that he is in good standing.

(b) Suspension or Revocation of State Licenses.
1. General. M.G.L. c. 62C, § 47A requires state agencies to suspend or revoke the licenses of delinquent licensees at the request of the Commissioner.

2. Notice and Hearing Before Licensing Agency.
a. General. A license will be suspended or revoked at the request of the Commissioner only after the licensee has been afforded notice and an opportunity for a hearing before the licensing agency.

b. Procedure. Notice will be given and the hearing conducted in accordance with the rules governing license suspension or revocation hearings of the licensing agency. The scope of the hearing will be limited to a determination whether the licensee has neglected or refused to file any returns or pay any taxes and whether the licensee has filed in good faith a pending application for abatement or a pending petition before the Appellate Tax Board prior to the date of the Commissioner's notice to the licensee or provider. The Commissioner's representations with respect to these issues in his notification to the agency will constitute prima facie evidence.

The propriety of the Commissioner's interpretation of the tax laws and the validity of the underlying tax or assessment will not be open to review at the hearing.

The Commissioner will have the right to intervene in the hearing.

c. Decision. The agency will suspend or revoke the license if it finds that any returns or taxes have not been filed or paid and that the licensee has not, prior to the date of the Commissioner's notice to him, filed in good faith a pending application for abatement or a pending petition before the Appellate Tax Board.

The agency will notify the Commissioner of its decision, whether or not he has intervened in the hearing.

d. Appeal. Any person aggrieved by the agency's decision may appeal therefrom pursuant to M.G.L. c. 30A, § 14.

3. Reinstatement. When a person whose license has been suspended or revoked at the request of the Commissioner satisfies the Commissioner that he has filed all required returns and paid all taxes due, the Commissioner will issue to the agency, at the person's request, a certificate that the person is in good standing with respect to any and all returns due and taxes payable to the Commissioner as of the date of issuance of the certificate. The agency will not reissue or renew the person's license until it receives such a certificate.

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