State tax filing

Here are some resources for Massachusetts Civil Procedure and the Massachusetts Department of Revenue regarding deadlines and mailing:

Massachusetts Civil Procedure Rule 6: Time provides at (d) Additional time after mail or electronic service:

Whenever a party has the right or is required to do some act within a prescribed period after the service of a notice or other papers upon the party and the notice or paper is served upon the party by mail, by e-mail pursuant to Rule 5(b)(1), or otherwise electronically, including through the Electronic Filing Service Provider pursuant to Rule 7(b) of the Massachusetts Rules of Electronic Filing, three (3) days shall be added to the prescribed period.

This Massachusetts Department of Revenue webpage provides the following with regard to the deadline for applying overpayment credits:

• Original return was timely filed: A request for a refund or credit of an overpayment of tax where the original return was timely filed shall be made within the period permitted for filing an amended return, which is the same as the period permitted for abatement of the tax per 830 CMR 62C.37.1.
   
• Original return has not been timely: A request for a refund or credit of an overpayment of any tax where an original return has not been timely filed, shall be made by filing the overdue return within 3 years from the due date of the return, taking into account any extension of time for filing the return, or within 2 years of the date that the tax was paid, whichever is later.