I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each month, the status of monthly refunds pending from the combined general fund and education trust fund for the following taxes:
      (a) Business profits tax.
      (b) Business enterprise tax.
      (c) Interest and dividends tax.
   II. This report shall include, but not be limited to, the number of refunds claimed, dollar value of refunds carried over from the prior month, current claims, paid out refunds, and refunds outstanding at the end of the month. This report shall also include the total anticipated refund for the next 3 calendar months for each tax in subparagraphs I(a)-(c).
Source. 2004, 203:17, eff. June 11, 2004.