Section 48

Section 48 Sales Tax Modernization 1

Section 16 of chapter 62C of the General Laws, as so appearing, is hereby amended by striking out the word "twenty", in lines 74 and 89, and inserting in place thereof, each time it appears, the following figure:- 30.


This section allows the Department of Revenue to require that vendors file returns for the sales and use tax, the local option meals excise, and the room occupancy tax within 30 days after the relevant filing period.