Bill > H2478

This bill establishes a new, simplified, informal, and inexpensive process within the district court and Boston municipal court departments for individuals to resolve disputes about whether they have paid an excise tax, which is a tax imposed on certain goods or services. This procedure is an alternative to the standard civil lawsuit process and allows cases to be initially heard by a clerk-magistrate, with a low initial filing fee of $20 that can be waived if the person bringing the case wins. The bill also outlines rules for where these cases can be filed, waives the right to a jury trial for those using this procedure, and allows for mediation and resolution if both parties agree, with provisions for appeals to a single justice under specific circumstances.