Notes: *(13) Exemption for Reporting Certain Credit Balances. (a) Pursuant to the reporting requirements detailed in M.G.L. c. 200A, §§ 5 and 7, an exemption shall exist for any outstanding credit balances between vendors or commercial customers resulting from a transaction occurring in the normal and ordinary course of business. This exemption shall apply to all prior and current reporting years. (b) Credit balances, as defined in 960 CMR 4.02, shall not be considered unclaimed property, in accordance with M.G.L. c. 200A, § 5. Credit balances may originate from activities such as customer overpayments and shall include balance sheet credits, such as the payment to vendors for the purchase of goods and services. (c) Nothing in 960 CMR 4.03 should be construed so as to suggest that any commercial customer incorporated or registered to do business in Massachusetts is exempt from unclaimed property reporting obligations relative to credit balances, as defined in 960 CMR 4.02, in other domestic reporting jurisdictions outside of Massachusetts.