830 CMR, § 62C.30A.1
Abatement, a reduction of an amount of tax that equals the difference between the amount of tax assessed as a result of an assessment or deemed assessment and the lower amount of tax properly due.
Another Jurisdiction or Other Jurisdiction, any state other than Massachusetts, or any territory or possession of the United States, or the Dominion of Canada or any of its provinces.
Another Jurisdiction's Tax Determination, an action taken under the law of another jurisdiction, that establishes that a taxpayer's tax owed to that jurisdiction is different from the tax previously paid, when such tax was or may be the basis for a credit claimed under M.G.L. c. 62, § 6(a). With regard to partnerships or flow-through entities, "another jurisdiction's tax determination" includes actions that affect partnership or entity items.
Assessment Records, the official records of the Department that indicate the amount of tax due and assessed by the Commissioner.
Commissioner, the Commissioner of Revenue or the Commissioner's designee duly authorized to perform the duties of the Commissioner.
Department, the Department of Revenue.
Duly Filed, filed correctly and completely in the manner prescribed by the Commissioner.
Credit, the amount allowed pursuant to M.G.L. c. 62, § 6(a) against taxes imposed under M.G.L. c. 62.
Final Determination, or State Change, another jurisdiction's tax determination where there is no right of administrative or judicial appeal. If a taxpayer has a right of appeal from another jurisdiction's tax determination, the determination will be deemed final, for a taxpayer with a right of appeal, if no appeal is taken. Another jurisdiction's tax determination is final on the date of decision in the court of last resort. Another jurisdiction's tax determination made judicially is deemed final on the date that the right to any further appeal expires if the appeal is not carried to the court of last resort.
Offset.
Tax or Taxes , any tax imposed under M.G.L. c. 62, and any interest or penalties imposed under M.G.L. c. 62C and treated as additional tax.
Taxpayer, any individual, trust, estate, or any other fiduciary subject to taxation under M.G.L. c. 62.
Effective December 5, 2016, a taxpayer subject to taxation under M.G.L. c. 62 must report a state change to the Commissioner by filing an amended return in the manner prescribed in 830 CMR 62C.26.2 and must submit a copy of the other jurisdiction's agreement, document, or any other report that provides the necessary information illustrating the change in the tax owed to the other jurisdiction.
830 CMR, § 62C.30A.1