Section 77

Section 77 Department of Revenue Partnership Audits 2

Notwithstanding section 30B of chapter 62C of the General Laws, if the final determination date under said section 30B of said chapter 62C was prior to the effective date of section 31, the time for reporting and payment under subsection (d) of said section 30B of said chapter 62C shall be extended to 180 days after such effective date.