Outside Section 68
Notwithstanding subsection (a) of section 4 of chapter 63C of the General Laws, for the 6 months ending on December 31, 2019, a person subject to excise under section 2 of said chapter 63C shall file a return by the fifteenth day of March, 2020, and shall pay any amount due by that date. The return shall set out the person's total sales subject to excise between July 1, 2019, and December 31, 2019, inclusive, and shall provide such other information as the commissioner may require.
This section describes how the gross receipts tax on opioid manufacturers will be implemented during the first six months of fiscal year 2020.
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