Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

Department of Revenue




Web Site:

www.mass.gov/dor

Organization Chart

Mission:

The mission of the Massachusetts Department of Revenue is to achieve maximum compliance with the tax, child support and municipal finance laws of the Commonwealth. In meeting its mission, the Department is dedicated to enforcing these laws in a fair, impartial and consistent manner by providing professional and courteous service to all customers.

Governing Laws:

Statutes

MGL C. 14 S. 1 Department of Revenue
MGL C. 44 S. 1 Municipal Finance
MGL C. 58 S. 1 General Provisions Relative to Taxation
MGL C. 59 S. 1 Assessment of Local Taxes
MGL C. 60 S. 1 Collection of Local Taxes
MGL C. 60A S. 1 Excise Tax on Registered Motor Vehicles in Lieu of Local Tax
MGL C. 60B S. 1 Excise on Boats, Ships and Vessels in Lieu of Local Property Tax
MGL C. 61 S. 1 Classification and Taxation of Forest Lands and Forest Products
MGL C. 61A S. 1 Assessment and Taxation of Agricultural and Horticultural Land
MGL C. 61B S. 1 Classification and Taxation of Recreational Land
MGL C. 62 S. 1 Taxation of Incomes
MGL C. 62B S. 1 Withholding of Taxes on Wages and Declaration of Estimated Income Tax
MGL C. 62C S. 1 Administrative Provisions Relative to State Taxation
MGL C. 62D S. 1 Set-Off Debt Collection
MGL C. 62E S. 1 Wage Reporting System
MGL C. 62F S. 1 Limitation on the Growth of State Tax Revenues
MGL C. 63 S. 1 Taxation of Corporations
MGL C. 63A S. 1 Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages
MGL C. 63B S. 1 Declaration of Estimated Tax by Corporations
MGL C. 64A S. 1 Taxation of Sales of Gasoline
MGL C. 64C S. 1 Cigarette Excise
MGL C. 64D S. 1 Excise on Deeds, Instruments and Writings
MGL C. 64E S. 1 Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
MGL C. 64F S. 1 Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth
MGL C. 64G S. 1 Room Occupancy Excise
MGL C. 64H S. 1 Tax on Retail Sales of Certain Tangible Personal Property
MGL C. 64I S. 1 Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property
MGL C. 64J S. 1 Taxation of Fuels Used in the Propulsion of Aircraft
MGL C. 64K S. 1 Controlled Substances Tax
MGL C. 90 S. 1 An Act providing for cigarette escrow compliance
MGL C. 138 S. 1 Alcoholic Liquors
MGL C. 176I S. 1 Preferred Provider Arrangements
MGL C. 119A S. 1 Child Support Enforcement
MGL C. 21J S. 1-14 Underground Storage Tank Petroleum Product Cleanup Fund

Regulations

503 CMR UST Regulations
830 CMR Rulings and Regulations

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