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DOR Policy Advance Publication

SECTION 23.   Section 6 of chapter 14 of the General Laws, as so appearing, is hereby amended by adding the following clause:-

9. Shall publish on the department website, and shall update no less than quarterly, a listing of tax policy issues under development. The listing shall include a brief description of all tax policy matters, excluding letter rulings requested by individual taxpayers, on which, as of the date of publication, the commissioner reasonably anticipates issuing public guidance within the subsequent 12 months.