TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxpayer Discrepancies Under MGL Section 45 May Lead to Audit, Inspection, or Tax Proceedings if Unresolved</h1> If a taxable person fails to provide a satisfactory explanation for discrepancies in their return under section 45 of the MGL within 30 days (extendable by the officer) or does not correct the discrepancies promptly, the Proper Officer may take several actions. These include conducting an audit under Section 49, directing a special audit by a nominated Chartered or Cost Accountant under Section 50, performing inspection, search, and seizure under Section 60, or initiating tax determination proceedings under Section 51 of the Act.
TaxTMI 
TaxTMI 
