Responsibilities and Requirements of Transferor

(a) Provide Withholding Agent with Transferor’s Certification . For all Transfers subject to withholding, the Transferor must provide the Withholding Agent with a Transferor’s Certification signed under penalties of perjury as set forth in 830 CMR 62B.2.4(8). If the Transferor does not provide a Transferor’s Certification before the return is filed, then a withholding exemption cannot be claimed. Additionally, if the Transferor does not provide a Transferor’s Certification before a return is filed, then the Transferor cannot elect to withhold using the alternative withholding calculation set forth in 830 62B.2.4(3)(d).