2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 58 GENERAL PROVISIONS RELATIVE TO TAXATION
Section 18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports

Universal Citation: MA Gen L ch 58 § 18F (2017)

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 18F. No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after October first of the fiscal year by the state treasurer until said treasurer receives certification from the commissioner of revenue of said commissioner's acceptance of the prior fiscal year's annual financial reports submitted pursuant to the provisions of section forty-three of chapter forty-four.

  In the case of regional school districts, distributions pursuant to chapters seventy, seventy-one, seventy-one A, seventy-one B and seventy-four shall not be paid by the state treasurer after October first of the fiscal year until said state treasurer receives certification from said commissioner of revenue of the acceptance of the prior year's annual financial reports as prescribed by the director of accounts.

Chapter 58: Section 18F. Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports

[ Text of section as amended by 2016, 218, Sec. 110 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 18F. No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after November 30 of the fiscal year, or during any fiscal year thereafter by the state treasurer until said treasurer receives certification from the commissioner of revenue of said commissioner's acceptance of the prior fiscal year's annual financial reports submitted pursuant to the provisions of section forty-three of chapter forty-four.

  In the case of regional school districts, distributions pursuant to chapters seventy, seventy-one, seventy-one A, seventy-one B and seventy-four shall not be paid by the state treasurer after November 30 of the fiscal year, or during any fiscal year thereafter until said state treasurer receives certification from said commissioner of revenue of the acceptance of the prior year's annual financial reports as prescribed by the director of accounts.

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