Agency, every department, board, commission, division, authority or other agency of the Commonwealth or of its subdivisions.
License, any license or other certificate of authority to conduct a profession, trade or business.
Licensee, the holder of a license issued by an agency or subdivision.
Provider, any person who has agreed to furnish goods, services or real estate space to an agency or subdivision.
Subdivision, every political subdivision of the Commonwealth, including counties, cities, towns, and districts.
The informal conference is not an adjudicatory proceeding within the meaning of M.G.L. c. 30A, and rules of evidence will not apply at the conference.
The propriety of the Commissioner's interpretation of the tax laws and the validity of the underlying tax or assessment, will not be open to review at the conference.
In the case of licenses issued by state agencies, the notification to the agency will include a request that the license be suspended or revoked.
The Commissioner will send a copy of the notification to the licensee or provider.
The propriety of the Commissioner's interpretation of the tax laws and the validity of the underlying tax or assessment will not be open to review at the hearing.
The Commissioner will have the right to intervene in the hearing.
The agency will notify the Commissioner of its decision, whether or not he has intervened in the hearing.
830 CMR 62C.47A.2