1201-0100 Department of Revenue

For the operation of the department of revenue, including tax collection administration, audits of certain foreign corporations and the division of local services; provided, that the department may allocate funds to the office of the attorney general for the tax prosecution unit; provided further, that the department may charge the expenses for computer services, including the costs of personnel and other support costs provided to the child support services unit, from this item to item 1201-0160 consistent with the costs attributable to that unit; provided further, that the department shall provide the general court with access to the municipal data bank; provided further, that notwithstanding section 1 of chapter 31 of the General Laws, seasonal positions funded by this item shall be positions requiring the services of an incumbent, on either a full--time or less than full--time basis, beginning not earlier than December 1 and ending not later than November 30; provided further, that seasonal positions funded by this item shall not be filled by an incumbent for more than 10 months within a 12--month period; provided further, that funds shall be expended for the department's tax expenditure commission established in section 14 of chapter 14 of the General Laws; and provided further, that not less than $500,000 shall be expended to organizations providing tax assistance services to individuals and families qualifying for the volunteer income tax assistance program, in partnership with the Internal Revenue Service, for the provision of such services