29- 250 C.M.R. ch. 165, § U
Current through 2024-50, December 11, 2024
If a licensee fails to file any tax return due or fails to make records available upon request, or if any licensee fails to maintain records from which the licensee's true liability may be determined, the Secretary of State may determine a tax finding for each jurisdiction based upon the Secretary's determination of the tax liability of the licensee. The Secretary may make a determination from information previously furnished by the licensee, if available, and any other pertinent information that may be available to the Secretary.
29- 250 C.M.R. ch. 165, § U