Cancellation of Interest

(1) Cancellation of any overpayment pursuant to M.G.L. c. 151A, § 69(b) will cancel the balance of any interest owed on that overpayment. (2) Where only interest on the overpayment remains due, the Division may cancel the balance of any interest due in accordance with the provisions of M.G.L. c. 151A, § 69(b). RECONSIDERATION OF A DECISION The purpose of 430 CMR 4.30 through 430 CMR 4.35 is to establish procedures regarding the Commissioner's reconsideration of a decision issued pursuant to M.G.L. c. 151A.