18- 125 C.M.R. ch. 304, § 4
Current through 2024-51, December 18, 2024
Retailers may apply to the State Tax Assessor to extend the due date for filing sales and use tax returns by 30 days for good cause. An authorized extension remains in effect until revoked in writing by the assessor. The extension does not extend the time for paying the tax.
18- 125 C.M.R. ch. 304, § 4