Certification of Eligibility and Tax Credit

By January 31st of each year, the Commissioner shall provide the Department of Revenue a list of Eligible Taxpayers that may claim the Dairy Farmer Tax Credit under 330 CMR 29.00. The list shall contain the taxpayer's name, tax identification number, Annual Milk Production, and the amount of the Total Tax Credit to which the Eligible Taxpayer is entitled. The Commissioner shall certify that the Eligible Taxpayers listed have met the eligibility requirements and that, to the best of the Commissioner's knowledge, the milk production reports submitted by an Eligible Taxpayer are accurate. A copy of the certification shall be sent to the Eligible Taxpayer.