The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial institution within the Office of the Governor of the Commonwealth of Massachusetts. Although part of the executive branch, ATB "is not subject to its control in the implementation of its adjudication functions". The Massachusetts ATB hears and decides cases on appeals from state and local tax authorities.
It was founded by the Massachusetts General Court in 1929 to free the High Court from a large volume of tax appeals and to provide taxpayers with a cheaper and wiser way to appeal. ATB is the locus of the whole income production system for the Commonwealth.
Ninety percent of the petitions submitted to ATB are local property taxes. The remaining cases are filed by the taxpayer regarding all state taxes, including income tax, sales, and usage taxes, bank excise taxes, corporate excise taxes, and others. The court sits at the Government Center in Boston, Massachusetts.
Video Massachusetts Appellate Tax Board
Membership of ATB
Chairs
- Thomas W. Hammond, Jr.
HMRC
- Frank J. Scharaffa
- Nancy T. Egan
- James D. Rose
- Richard G. Chmielinski
- Thomas J. Mulhern
Temporary member
- Nancy T. Egan
Maps Massachusetts Appellate Tax Board
External links
- The Commonwealth of Massachusetts Appellate Tax Board
References
Source of the article : Wikipedia
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