TITLE 4: ECONOMIC RESOURCES
DIVISION 5: BUSINESS REGULATION
§ 50220. Abatement of Tax for other than NMTIT Tax Obligations. When the return for the abated tax is accompanied by a corresponding Certificate of Compliance for the applicable tax period, then the actual payment of the tax in question to the Government of the Commonwealth shall not be required, and upon review of the tax return, the Director of Revenue and Taxation of the Commonwealth shall, within one hundred eighty days from date of filing of said tax return, furnish the taxpayer a certification confirming the nature and amount of the tax abated. Source: PL 12-32, § 3 (3320).