BULLETIN
REVISED FORM OF LIST
STATE TAX FORM 2
REVISED 1/2009
Posted: January 15, 2009
THERE IS A CHANGE IN STATE TAX FORM 2 FORM OF LIST
Massachusetts Department of Revenue has notified us that there is a Revised State Tax Form 02-2009 available for taxpayers to file there Fiscal Year 2010 personal property returns.
The Massachusetts Department of Revenue Bulletin states:
The Commissioner of Revenue, Robert G. Nunes under Massachusetts General Law Chapter 58 Section 3 approved the revised personal property return.
The return State Tax Form 2 has been revised to reflect 2008 legislation that generally requires unincorporated businesses to be classified as the same type of legal entity for state and federal tax purposes. Since entities classified as business or manufacturing corporations for state tax purposes are treated as such corporations for local tax purposes, this new requirement may change the local tax treatment of certain businesses depending on their federal tax treatment.
The following link is being provided in an attempt to notify the taxpayer of the Revised State Tax Form 02-2009. The Plymouth Assessors Office has already mailed the Fiscal Year 2010 Form of List using State Tax Form 02-2005.
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