Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 38 (2026)

Prerequisites for abatement

✓ current as of July 2026

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Section 38. No tax assessed on any person liable to taxation shall be abated unless the person assessed shall have filed, at or before the time of bringing his application for abatement, a return as required by this chapter for the period to which his application relates; and if he filed a fraudulent return, or having filed an incorrect or insufficient return, has failed, after notice, to file a proper return, the commissioner shall not abate the tax below double the amount for which the person assessed was properly taxable under this chapter.

Notes of Decisions

Cited in 4 cases, 1982–1987 · leading case: Comm'r of Revenue v. Pat's Super Mkt., Inc., 439 N.E.2d 306 (Mass. 1982).

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Comm'r of Revenue v. Pat's Super Mkt., Inc., 439 N.E.2d 306 (Mass. 1982). “The Commissioner moved to dismiss the appeal on *310 the ground that the taxpayer had failed to file a tax return for the period in question as required by G.L. c. 62C, § 38. The board denied the Commissioner’s motion and conducted a hearing on the merits.”

Comm'r of Revenue v. Fashion Affiliates, Inc., 441 N.E.2d 520 (Mass. 1982). “” G. L. c. 62C, § 38. The Commissioner argues that in each period for which returns should have been filed some sales or use taxes were payable apart from the tax asserted as to the machine rental.”

Sherman v. Comm'r of Revenue, 506 N.E.2d 160 (Mass. App. Ct. 1987). · cites it 2× “As to the sales tax periods from January 1, 1978, through June 30, 1981, for which Sherman filed no returns, the Board declined jurisdiction on the ground that under G. L. c. 62C, § 38, a tax return is a prerequisite to an application for abatement.”

Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987). “The Commissioner argues that such disproportionate remedies were authorized by G. L. c. 62C, § 38, as amended by St. 1978, c.”

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