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Bill > H2688


MA H2688

MA H2688
Relative to the timing of reimbursement for federal manufacturers excise tax


summary

Introduced
01/23/2017
In Committee
01/23/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to the timing of contractual reimbursements for the federal manufacturer’s excise tax on petroleum products. Telecommunications, Utilities and Energy.

AI Summary

This bill amends Massachusetts state law to allow one party to a contract to reimburse the other party for the federal manufacturer's excise tax on petroleum products one business day before the other party is required to remit the taxes to the Internal Revenue Service. The party exercising this option may be required to provide security for the tax payment, but the other party cannot change the other payment terms of the contract without a valid business reason, except to require the tax payment to be made by electronic transfer. The party exercising this option must provide written notice to the other party at least 30 days in advance or the beginning of the next federal tax quarter, whichever is later.

Committee Categories

Transportation and Infrastructure

Sponsors (2)

Last Action

Accompanied a study order, see H4651 (on 06/25/2018)

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