• 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 to the left.
  • Public Hearings

    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.
  • Documents by Tax Type

    Here you may browse legal documents by tax type (Administrative, Child Support, Corporate Excise, Personal Income Tax, Sales/Use, Miscellaneous).
  • Public Written Statements Currently Under Development

    Last Updated: July 23, 2014