330 CMR, § 29.03

Current through Register 1533, October 25, 2024
Section 29.03 - Dairy Farmer Eligibility
(1) Any Eligible Taxpayer wishing to participate in the Program shall complete and submit a disclosure statement on a form provided by Commissioner, to the Commissioner, no later than January 15th of the following tax year. The disclosure statement shall include, at a minimum, the following information:
(a) taxpayer identification information;
(b) shareholder information, if applicable; and
(c) a statement authorizing the Commissioner to obtain milk production information from a third-party that purchased milk from the Eligible Taxpayer, which shall be deemed to authorize the release of production data required for the administration of this Program, or a monthly milk production report, if not submitted by a third-party on behalf of the Eligible Taxpayer.
(2) The Commissioner may request additional information as needed to administer the Program.
(3) The Commissioner may verify monthly milk production reports either by auditing an Eligible Taxpayer's records of milk production revenues or by acquiring records from third parties that have collected such data including records released by the Northeast Federal Milk Marketing Order or milk marketing cooperatives.
(4)Resolving Discrepancy. If the Commissioner identifies a discrepancy in monthly milk production reports, the Eligible Taxpayer shall be notified and shall have five business days from receipt of notification to submit to the Commissioner sufficient information to validate the production record. Upon receipt of such information, the Commissioner shall then have five business days to notify the Eligible Taxpayer of its determination as to whether to amend the Eligible Taxpayer's total production.

330 CMR, § 29.03

Amended by Mass Register Issue 1310, eff. 1/13/2016.
Amended by Mass Register Issue 1424, eff. 8/21/2020.