Welcome to the Department of Revenue's Online Legal Library.
The documents contained in this section are provided by the Department's Rulings and Regulations Bureau. Browse these documents by document type using the links below.
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Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner holds public hearings on proposed regulations or proposed regulation amendments. While taxpayers and practitioners are welcome to make comments in person at the public hearings, the Department encourages comments be submitted in writing to the Rulings and Regulations Bureau, P.O. Box 9566, Boston, MA 02114-9566.
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Here you may browse legal documents by tax type (Administrative, Child Support, Corporate Excise, Personal Income Tax, Sales/Use, Miscellaneous).
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Sign up to receive automatic e-mail updates from DOR regarding new rulings and regulations.
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Last Update: November 18, 2009
Questions?
Contact Elizabeth Moynihan or Ted Lauper at RulesandRegs@dor.state.ma.us with questions about public written statements and ruling requests, recent legislation, or other legal issues. All general tax questions should be submitted to the Taxpayer Services Division through this link: http://www.mass.gov/?pageID=dorutilities&L=1&sid=Ador&U=Ador_contact_us
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