Massachusetts Appellate Tax Board

Massachusetts Appellate Tax Board

The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial agency within the Commonwealth of Massachusetts' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions." G.L. c. 58A, 1. The ATB hears and decides cases on appeal from any state or local taxing authority.

The ATB was established by the General Court in 1929 to relieve the Superior Court of the large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the entire system of revenue production for the Commonwealth.

Ninety percent of the petitions filed at the Board are appeals of local property taxes. The remaining cases are appeals by taxpayers regarding all state taxes, including the income tax, sales and use taxes, the bank excise tax, the corporate excise tax, and others.

ATB Membership

CHAIR

  • Thomas W. Hammond, Jr.

COMMISSIONERS

  • Frank J. Scharaffa
  • Nancy T. Egan
  • James D. Rose
  • Richard G. Chmielinski
  • Thomas J. Mulhern

TEMPORARY MEMBER

  • Nancy T. Egan

Headquarters

Government Center

  • 100 Cambridge Street, Suite 200
  • Boston, MA 02114
  • phone: (617)727-3100
  • fax: (617)727-6234

Links


Wikimedia Foundation. 2010.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • Massachusetts Appeals Court — The Massachusetts Appeals Court is the intermediate appellate court of Massachusetts. It was created in 1972 as a court of general appellate jurisdiction. The court is located at the John Adams Courthouse at Pemberton Square in Boston, the same… …   Wikipedia

  • Courts of Massachusetts — Before 1978, all trial courts except the Land Court were county or local courts funded through the counties. The Massachusetts Trial Court was created by Chapter 478 of the Acts of 1978 that reorganized the courts into seven Trial Court… …   Wikipedia

  • Government of Massachusetts — The State House in Boston The form of Massachusetts government is provided by the Constitution of the Commonwealth. The legislative power is exercised by the bicameral General Court, which is composed of the Senate and House of Representatives.… …   Wikipedia

  • Use tax — A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise tax free tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state (not for… …   Wikipedia

  • Courts of the United States — include both the United States federal courts, comprising the judicial branch of the federal government of the United States (operating under the authority of the United States Constitution and federal law) and state and territorial courts of the …   Wikipedia

  • List of Boston University people — This is a list of notable faculty members and alumni of Boston University. Contents 1 Notable alumni or attendees 1.1 Pulitzer Prize winners 1.2 Academia 1.3 Business …   Wikipedia

  • List of people from Uxbridge, Massachusetts — This article is a companion article to Uxbridge, Massachusetts. This early American town, settled in 1662, has a record of people significant to both regional and U.S. history. The listing of people is by century, starting in the 17th… …   Wikipedia

  • Paper road — A paper road is a road laid out in a development plan, indicating access to lots defined in such a plan. Paper roads may exist only on paper, never having been developed, but they have a legal existence. Controversies sometimes arise about… …   Wikipedia

  • Saltonstall Building — Infobox Skyscraper building name=Leverett Saltonstall Building location=100 Cambridge Street, Boston, Massachusetts roof=396 ft (121 m) floor count=22 built=1971 use=Office architect=Emery Roth Sons developer=I.M. Pei PartnersThe Leverett… …   Wikipedia

  • Belzoni, Mississippi — Infobox Settlement official name = Belzoni, Mississippi settlement type = City nickname = motto = imagesize = image caption = image imagesize = image caption = image mapsize = 250px map caption = Location of Belzoni, Mississippi mapsize1 = map… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”