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What are Administrative Procedures?
Administrative Procedures set out guidelines and procedures about how particular parts of the Department of Revenue operate. They are intended to provide general information about Department of Revenue policies and procedures. Administrative Procedures are, however, descriptive and informational only. They do not alter, supersede or otherwise affect any provision of the Massachusetts General Laws or other sources of law. See, 830 CMR 62C.3.1. -
AP 101 Exemptions From Sales Tax
Sales and Use Tax -
AP 102 Diplomatic/Consular Exemptions
Sales and Use Tax -
AP 110 Gasoline Excise
Sales and Use Tax -
AP 111 Special Fuels: G.L. c. 64E
Sales and Use Tax -
AP 112 Motor Carrier Excise Tax: G.L. c. 64F
Sales and Use Tax -
AP 113 Jet Fuel Tax
Sales and Use Tax -
AP 114.1 Cigarette Excise: G.L. c. 64C
Miscellaneous -
AP 114.2 Procedures for the Issuance, Renewal, and Revocation of Cigarette Licenses and for the Appointment of Cigarette Stampers
Miscellaneous -
AP 115 Alcoholic Beverage Excise Tax: G.L. c. 138, s. 21, as amended
Miscellaneous -
AP 201 Installment Sales
Income Tax -
AP 241 Requirement to Make Estimated Income Tax Payments
Income Tax -
AP 301 Non-Profit Corporations Exemptions from the Corporate Excise
Corporate Excise -
AP 302 Security Corporation Classification
Corporate Excise -
AP 303 Manufacturing Corporation Status
Corporate Excise -
AP 304 Applications for Section 42 Method of Apportionment
Corporate Excise -
AP 331 Corporate Estimated Payments
Corporate Excise -
AP 500 Estate Tax
Miscellaneous -
AP 601 Assistance, Service, Obtaining Information from DOR
Administrative -
AP 602 Problem Resolution Offices (PRO and PRO/CSE)
Administrative -
AP 603 Filing and Tax Forms
Administrative -
AP 604 Extensions of Time to File Tax Returns
Administrative -
AP 605 Amending Tax Returns
Administrative -
AP 606 Refund Intercepts
Administrative -
AP 607 Office of the Taxpayer Advocate
Administrative -
AP 609 Verification of Returns Through Audit
Administrative -
AP 610 Bills and Demands for Payment
Administrative -
AP 611 Assessments
Administrative -
AP 612 Interest and Penalties
Administrative -
AP 613 Requesting Certification of Tax Compliance
Administrative -
AP 614 Power of Attorney
Administrative -
AP 615 Public Written Statements
Administrative -
AP 616 Registration Information - Sales Tax, Meals Tax, Room Occupancy Excise, Withholding Tax
Administrative -
AP 617 Inspectional Services Division
Administrative -
AP 619 Reporting Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate
Administrative -
AP 620 Reporting Changes in Tax Due to Another United States or Canadian Jurisdiction
Administrative -
AP 627 Applications for Abatement
Administrative -
AP 628 Resolution of Disputes at the Office of Appeals
Administrative -
AP 629 Appeals from Denial of Application for Abatement-Appellate Tax Board (ATB)
Administrative -
AP 630 Appeals from Appellate Tax Board Decisions
Administrative -
AP 631 The Collection Process
Administrative -
AP 632 Other Court Actions
Administrative -
AP 633 Guidelines for the Waiver and Abatement of Penalties
Administrative -
AP 634 Offers in Final Settlement
Administrative -
AP 635 Early Mediation Program
Administrative