Bill > S1563

This bill proposes to enhance the reporting requirements for the Department of Revenue by mandating the inclusion of specific data in its annual report to the governor and the general court. The report, which will be made publicly available by February 1st each year, will now include detailed information as of November 1st for the preceding five calendar years on the aggregate amount of money involved in state tax cases at both the office of appeals and the appellate tax board, broken down by collection and refund cases, and further categorized by tax types such as corporate excise, financial institution excise, personal income tax, and sales and use tax. Additionally, the bill requires reporting on the number of state tax cases in mediation, the percentage of cases settled at the office of appeals, the total number of cases settled, conceded, or appealed from the office of appeals, and the number and percentage of cases pending for extended periods (one to three years, four to seven years, and eight years or more), also categorized by tax type. Finally, the report will include a statement of the tax policy at issue for the five state tax cases with the largest amounts in dispute.