An individual subject to section 2, who disputes the determination of applicability or affordability, as enforced by the department of revenue, may seek a review of this determination through an appeal established by the board of the commonwealth health insurance connector, under chapter 176Q; provided, however, that no additional penalties shall be enforced against an individual seeking review until the review is complete and any subsequent appeals are exhausted.
Summary
Individuals may appeal an adverse decision of eligibility or affordability through an appeals process established by the Connector.
Legal Source
M.G.L. Chapter 111M, section 4; added by section 12 of Chapter 58 of the Acts of 2006