Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 31 (2026)

Notice of assessment in excess of amount on return

✓ current as of July 2026

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Section 31. If the assessment of any tax is in excess of the amount shown on the return as the tax due, the commissioner shall, as soon as may be, give written notice to the taxpayer of the amount of the assessment, the amount of any balance due and the time when the same is required to be paid. Failure to receive such notice shall not affect the validity of the tax. In the case of 1 or more corporations that participated in or are required to participate in a filing through the means of a combined report under section 32B of chapter 63, the commissioner may issue a single notice directed to the principal reporting corporation on its own behalf and as the agent for each corporation that is being assessed. This single notice shall state the net cumulative liability of all such assessed corporations.

Notes of Decisions

Cited in 11 cases, 1988–2007 · leading case: A. W. Chesterton Co. v. Comm'r of Revenue, 703 N.E.2d 228 (Mass. App. Ct. 1998).

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A. W. Chesterton Co. v. Comm'r of Revenue, 703 N.E.2d 228 (Mass. App. Ct. 1998). · cites it 3× “On December 20, 1985, without having yet received a NOA from *704 the commissioner pursuant to G. L. c. 62C, § 31, 2 Chesterton hand-delivered a check in the amount of $240,800.”

EMC Corp. v. Comm'r of Revenue, 744 N.E.2d 55 (Mass. 2001). “The taxpayer argues that the two-year period should not begin to run until a notice of assessment is sent in conformity with G. L. c. 62C, §§ 31 and 32, because that is when the tax obligation is established and a person becomes “aggrieved” by the assessment.”

Fox v. Comm'r of Revenue, 746 N.E.2d 154 (Mass. App. Ct. 2001). · cites it 2× “Fox appeals from the decision of the Appellate Tax Board (board) affirming the decision of the Commissioner of Revenue (commissioner), made pursuant to G. L. c. 62C, § 31 A, that he was personally and individually liable for the payment of sales taxes owed by Consolidated…”

Middlesex Sav. Bank v. Johnson, 777 F. Supp. 1024 (D. Mass. 1991). “4, at 5 (citing Mass.Gen.L. ch. 62C, § 31 A). A notice of lien against Kenbo, Inc.”

Comm'r of Revenue v. BayBank Middlesex, 659 N.E.2d 1186 (Mass. 1996). “The current dispute came about in 1987 when the commissioner sent to the banks notices of assessment, G. L. c. 62C, § 31 (1994 ed.), for tax deficiencies and interest on unpaid amounts.”

Tambrands, Inc. v. Comm'r of Revenue, 707 N.E.2d 400 (Mass. App. Ct. 1999). · cites it 2× “(Tambrands), the taxpayer, claims it is entitled to an abatement of all of a deficiency tax assessment because the Commissioner of Revenue (commissioner) failed to give it a timely written notice of assessment as required by G. L. c. 62C, § 31. We decide, as did the Appellate…”

RHI Holdings, Inc. v. Comm'r of Revenue, 748 N.E.2d 964 (Mass. App. Ct. 2001). “It points particularly to the word “assessment” as used in G. L. c. 62C, § 31, as necessarily encompassing the total tax paid for any given tax year.”

Berenson v. Comm'r of Revenue, 604 N.E.2d 704 (Mass. 1992). · cites it 2× “The provisions of G. L. c. 62C, § 31 A, specifically impose personal liability on Berenson.”

Caposella v. Comm'r of Revenue, 527 N.E.2d 744 (Mass. App. Ct. 1988). “The record (other than the application for abatement, see note 6, supra) does not show an assessment, and the statutory scheme prior to the enactment of G. L. c. 62C, § 31 A, did not appear to provide for an assessment against the responsible corporate officer.”

McGonagle v. Home Depot U.S.A, Inc., 22 Mass. L. Rptr. 708 (Mass. Super. Ct. 2007). “G.L.c. 62C, §§31 A, 33. *712 “Where a statute expressly provides a particular remedy or remedies, a court must be chary of reading others into it.”

Materials Dev. Corp. v. Comm'r of Revenue, 780 N.E.2d 87 (Mass. App. Ct. 2002). “62B, § 5, and G. L. c. 62C, § 31 A. Under the latter section, the decision held, the corporate officers were deemed “assessed” (and hence their property was made subject to a lien) 5 on the thirtieth day following notification from the commissioner to the officers that his…”

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