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Administrative Regulations 

• 830 CMR 62C.3.1 Department of Revenue Public Written Statements
• 830 CMR 62C.3.1 Fact Sheet
• 830 CMR 62C.3.2 Letter Rulings
• 830 CMR 62C.3.3 Renumbering of All Department of Revenue Regulations
• 830 CMR 62C.4.1 Use of Whole Dollar Method
• 830 CMR 62C.4.1 Fact Sheet
• 830 CMR 62C.16.1 Room Occupancy Excise Returns and Payments
• 830 CMR 62C.16.2 Sales and Use Tax Returns and Payments
• 830 CMR 62C.19.1 Extensions of Time for Filing Returns
• 830 CMR 62C.21.1 Confidentiality of Tax Information
• 830 CMR 62C.21.1 Fact Sheet
• 830 CMR 62C.22.1 Exchange of Information with Other Taxing Authorities
• 830 CMR 62C.25.1 Record Retention
• 830 CMR 62C.25.1 Fact Sheet
• 830 CMR 62C.26.1 Assessments
• 830 CMR 62C.26.1 Fact Sheet
• 830 CMR 62C.30.1 Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate
• 830 CMR 62C.30.1 Fact Sheet
• 830 CMR 62C.30A.1 Changes in Tax Due to Any Other United States or Canadian Jurisdiction
• 830 CMR 62C.30A.1 Fact Sheet
• 830 CMR 62C.31A.1 Responsible Persons
• 830 CMR 62C.31A.1 Fact Sheet
• 830 CMR 62C.33.1 Interest, Penalties, and Application of Payments
• 830 CMR 62C.33.1 Fact Sheet
• 830 CMR 62C.37.1 Abatements
• 830 CMR 62C.37.1 Fact Sheet
• 830 CMR 62C.37A.1 Settlement of Tax Liabilities
• 830 CMR 62C.47A.1 Lists of Licenses and Providers
• 830CMR 62C.47A.2 Delinquent Licensees and Providers
• 830 CMR 62C.50.1 Lien on Property
• 830 CMR 62C.50.1 Fact Sheet
• 830 CMR 62C.55A.1 Determination of Amount Exempt from Levy
• 830 CMR 62C.64.1 Release of Levy
• 830 CMR 62C.66.1 Bond Requirements for Transient Vendors
• 830 CMR 62C.67.1 Display of Certificates of Registration
• 830 CMR 62C.78.1 Massachusetts Electronic Funds Transfer Program
• 830 CMR 62C.84.1 Spousal Relief From Joint Income Tax Liability

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Technical Information Releases
 

• 13-7 Admin:04/18/2013 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by the Boston Marathon Explosions
• 13-5 Admin:03/07/2013 - Interest Rate on Overpayments and Underpayments
• 13-4 Income/Withholding/Admin:02/28/2013 - Withholding on Wagering Winnings
• 12-11 Admin:12/17/2012 - Interest Rate On Overpayments and Underpayments
• 12-10 Income/Corp/Admin:12/12/2012 - Effect of Recent Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
• 12-9 Admin:11/08/2012 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by Hurricane Sandy
• 12-6 Admin:09/06/2012 - Interest Rate on Overpayments and Underpayments
• 12-4 Admin:05/24/2012 - Interest Rate on Overpayments and Underpayments
• 12-3 Admin:02/29/2012 - Interest Rate on Overpayments and Underpayments
• 11-12 Admin:12/23/2011 - Filing Rules for Short-Year Filers
• 11-10 Admin:09/09/2011 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by Tropical Storm Irene
• 11-8 Admin:08/25/2011 - Interest Rate on Overpayments and Underpayments
• 11-6 Income/Corp/Sales/Use/Admin/Cig:03/26/2012 - Tax Changes Contained in the Fiscal Year 2012 Budget
• 11-4 Admin:06/23/2011 - Extension of Time for Certain Tax Filings
• 11-3 Admin:06/03/2011 - Interest Rate on Overpayments and Underpayments
• 11-2 Admin:03/04/2011 - Interest Rate on Overpayments and Underpayments
• 11-1 Admin:01/31/2011 - Limitations Period for Taxpayers Failing to File Tax Returns
• 10-23 Admin:12/15/2010 - Interest Rate on Overpayments and Underpayments
• 10-18 Admin:11/03/2010 - Electronic Filing Threshold Modified
• 10-15 Admin/Corp/Income/Misc:11/12/2010 - Certain Local Property Tax, Personal Income Tax, Corporate Excise, and Tax Administration Changes in "An Act Relative To Economic Development Reorganization"
• 10-12 Admin:09/09/2010 - Interest Rate on Overpayments and Underpayments
• 10-11 Admin/Income/Corp/Misc/Sales/Use:08/09/2010 - Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010
• 10-9 Admin:06/02/2010 - Interest Rate on Overpayments and Underpayments
• 10-7 Admin:04/02/2010 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by March 2010 Severe Storms and Flooding
• 10-5 Admin:03/12/2010 - Limited Amnesty Program For Taxpayers With Existing Business Tax Liabilities
• 10-4 Admin:03/09/2010 - Interest Rate on Overpayments and Underpayments
• 09-24 Admin:12/02/2009 - Interest Rate on Overpayments and Underpayments
• 09-19 Admin:09/24/2009 - IRS Voluntary Disclosure Initiative Regarding Unreported Offshore Accounts or Assets
• 09-18 Admin:10/05/2009 - Corporate Combined Groups, Composite Filers, and Certain Pass-Through Entities Must File Returns Electronically
• 09-17 Admin:09/10/2009 - Interest Rate on Overpayments and Underpayments
• 09-10 Admin:06/19/2009 - Modification of TIR 08-18, Regarding Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12 as modified by St. 2008, c. 129
• 09-9 Admin:06/15/2009 - Interest Rate on Overpayments and Underpayments
• 09-6 Admin:03/16/2009 - Interest Rate on Overpayments and Underpayments
• 09-3 Admin:02/19/2009 - Limited Amnesty Program For Individual Taxpayers With Existing Tax Liabilities
• 09-2 Admin/Withholding:02/09/2009 - Voluntary Disclosure of Employee Misclassification or Non-filing with Respect to Withholding or Wage and Information Returns
• 08-25 Admin:12/29/08 - Interest Rates on Overpayments and Underpayments
• 08-22 Admin/Income:11/10/2008 - Requirement for Personal Income Tax Returns with Schedule E
• 08-20 Admin:10/10/2008 - Decision of Supreme Judicial Court in Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue
• 08-19 Admin:10/10/2008 - Tax Relief for Taxpayers Affected by a Presidentially Declared Disaster
• 08-18 Admin:11/26/2008 - Revocation and Replacement of TIR 06-26, Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12 as modified by St. 2008, c. 129
• 08-17 Admin/Misc:12/23/2008 - Taxation of Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B Effective October 1, 2008
• 08-16 Admin:12/23/2008 - Licensing of Cigar and Smoking Tobacco Distributors and Retailers
• 08-14 Admin:09/04/2008 - Interest Rate on Overpayments and Underpayments
• 08-11 Admin/Corp/Income:08/15/2008 - An Act Relative to Tax Fairness and Business Competitiveness
• 08-9 Admin/Cigarette/Sales:07/23/2008 - Changes in Law Relating to Tobacco Sales under G.L. c. 62C, G.L. c. 64C, and G.L. c. 64H
• 08-8 Admin/Sales/Use/Withholding:07/15/2008 - Sales/Use Tax, Withholding and Administrative Changes Contained in Chapter 182 of the Acts of 2008
• 08-6 Admin:06/11/2008 - Interest Rate on Overpayments and Underpayments
• 08-3 Admin:03/13/2008 - Interest Rate on Overpayments and Underpayments
• 08-1 Admin:12/31/2008 - Extension Relating to Electronic Filing with the Department of Revenue of Health Care Coverage Documentation
• 07-17 Admin:12/10/2007 - Interest Rate on Overpayments and Underpayments
• 07-13 Admin:09/11/2007 - Interest Rate on Overpayments and Underpayments
• 07-9 Admin:06/21/2007 - Interest Rate on Overpayments and Underpayments
• 07-8 Admin:05/16/2007 - Payment of Interest After Fleet National Bank v. Commissioner of Revenue
• 07-7 Admin:04/19/2007 - Further Extensions Relating to the April 16, 2007 Storm in the Northeastern United States
• 07-6 Admin:04/17/07 - Extensions Relating to the April 16, 2007 Storm in the Northeastern United States
• 07-5 Admin:03/14/2007 - Interest Rate on Overpayments and Underpayments
• 06-26 Admin:12/26/2006 - Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12
• 06-24 Admin:12/15/2006 - Interest Rate on Overpayments and Underpayments
• 06-21 Admin:12/07/2006 - Revised Rules for Automatic Extensions of Time to File Tax Returns For Certain Taxpayers
• 06-19 Admin:10/16/2006 - Effect of the Appellate Tax Board's Rulings in Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of Revenue and Related Rulings
• 06-16 Admin/Corp/Income:03/07/2007 - Effect of Recent Economic Incentive Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
• 06-15 Admin:09/13/2006 - Interest Rate on Overpayments and Underpayments
• 06-11 Admin:06/30/2006 - Payments in Error
• 06-10 Admin:06/21/2006 - Interest Rate on Overpayments and Underpayments
• 06-8 Admin:06/01/2006 - Extensions Relating to Storms and Flooding, May 2006
• 06-5 Admin:04/13/2006 - New Penalties under G.L. c. 62C, ss. 35A-35E
• 06-3 Admin:03/15/06 - Interest Rate on Overpayments and Underpayments
• 05-22 Admin:12/15/2005 - Modified Electronic Filing Requirements
• 05-21 Admin:12/14/2005 - Interest Rate On Overpayments and Underpayments
• 05-19 Admin:12/05/2005 - Extensions Relating to Storms and Flooding, October 2005
• 05-12 Admin:09/14/2005 - Extensions Relating to Hurricane Katrina, 2005
• 05-11 Admin/Withholding:09/13/2005 - Effect of New Employee Classification Requirements under G.L. c. 149, s. 148B on Withholding of Tax on Wages under G.L. c. 62B
• 05-10 Admin:09/13/2005 - Interest Rate on Overpayments and Underpayments
• 05-7 Admin:06/15/2005 - Interest Rate on Overpayments and Underpayments
• 04-30 Admin:10/26/2004 - Revised Electronic Filing Requirements
• 04-27 Admin:11/01/2004 - Certain Administrative, Wage Reporting and Insurance Payment Changes Contained in Chapter 262 of the Acts of 2004
• 04-18 Admin:07/07/2004 - Ferry Service Embarkation Fees
• 04-13 Admin:05/14/2004 - Change to Final Determination for Purposes of "Federal Change" Provision in G.L. c. 62C, s. 30
• 04-12 Admin:05/14/2004 - Penalty for Failure to File, Report or Pay in the Prescribed Format
• 04-3 Admin:04/08/2004 - New Limitations on Payment of Refunds Claimed on Late Filed Returns
• 03-22 Admin:09/22/2003 - Interest Rate On Overpayments And Underpayments
• 03-21 Admin:09/10/2003 - Tax Return Extension for Corporations that are subject to the Interest or Intangibles Add Back Law, General Laws, Chapter 63, Sections 31I and 31J
• 03-18 Admin:08/29/2003 - Changes to G.L. c. 62C Contained in the Fiscal Year 2004 Budget
• 03-17 Admin:08/29/2003 - Limitations Period for Taxpayers Failing to File Tax Returns
• 03-15 Admin:08/28/2003 - Postponement Of Requirement That Corporate Extensions Be Filed Electronically
• 03-14 Admin:08/19/2003 - Extensions Relating to the August 14, 2003 Power Blackout in the Northeastern United States
• 03-11 Admin:07/01/2003 - Expansion Of Mandatory Electronic Filing
• 03-7 Admin:04/07/2003 - Interest Rate on Overpayments and Underpayments.
• 03-4 Admin:03/06/2003 - Settlement of The Inheritance Tax on Future Interests
• 03-3 Admin:01/03/2003 - Alternative Individual Use Tax Return: New Line Item on Personal Income Tax Return
• 02-23 Admin:11/27/2002 - Expanded Definition of Residency in G.L. c. 90 for Registration, Sales-Use Tax and Local Excise on Motor Vehicles
• 02-22 Admin:11/25/2002 - Mandatory Electronic Filing
• 02-18 Admin:10/31/2002 - Tax Changes Contained in "An Act Enhancing State Revenues" and Related Acts
• 02-14 Admin:09/26/2002 - Amnesty Program
• 02-13 Admin:08/12/2002 - Revocation of Administrative Policy Regarding Voluntary Disclosure by Non-Filing Taxpayers
• 02-10 Admin:06/19/2002 - Application of Luchini v. Commissioner of Revenue
• 01-18 Income:10/02/2001 - Personal Income Tax Rates
• 01-16 Admin:09/18/2001 - Extensions Relating to the September 11, 2001 Terrorist Attacks
• 01-8 Admin:06/15/2001 - Limitations period for taxpayers failing to file tax returns
• 01-5 Admin:03/31/2001 - Statute of Limitations for Abatement Applications
• 00-13 Admin:11/29/2000 - Limitation Period for Taxpayers that Fail to File Tax Returns then Voluntarily Disclose the Failure to File to the Commissioner at a Later Date
• 00-9 Admin/Corp/Income/Misc/Sales/Use:09/29/2000 - Tax Changes in the Fiscal Year 2001 Budget
• 99-19 Admin/Income:12/17/1999 - Tax Changes in the Fiscal Year 2000 Budget, Other Than the Capital Gains and the repeal of the "Pay to Play" Provisions
• 99-18 Admin:12/17/1999 - Legislative Repeal of So-Called "Pay to Play" Provisions
• 99-11 Admin:07/01/1999 - Repeal of So-Called "Pay to Play" Provisions
• 98-14 Misc:12/08/1998 - Release of Estate Tax Lien on Real Estate for Dates of Death on or after January 1, 1997
• 96-2 Admin/Sales/Use:03/16/1996 - Tax Administration Limitations Period for Non-Filing Taxpayers
• 95-8 Admin:10/30/1995 - Reproduction of Department of Revenue Forms
• 94-9 Admin:10/12/1994 - Voluntary Dissolution of Corporations: Department of Revenue Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after Repeal of Voluntary Dissolutions Regulation 830 CMR 62C.32.1
• 94-7 Admin:05/03/1994 - William I. Koch v. Commissioner of Revenue
• 94-4 Admin:03/04/1994 - Withdrawals from Deposit Transaction Funds by Bottlers and Distributors
• 94-3 Admin:02/04/1994 - Electronic Funds Transfer Program
• 93-11 Admin:10/22/1993 - Change in deadline for filing abatement application
• 92-6 Admin:12/23/1992 - Statutory Changes in Calculation of Interest and Penalties
• 92-4 Admin:09/16/1992 - Voluntary Dissolution of Corporations: Department of Revenue Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after St. 1991, c. 529
• 91-6 Admin:09/06/1991 - Reproduction of Department of Revenue Forms
• 91-2 Admin:03/19/1991 - Calculation of Interest and Penalties Under Molesworth Decision
• 88-1 Admin/Income:02/10/1988 - Form 2S - Procedures For Filing and Information Required
• 84-3 Admin:12/03/1984 - Saturday, Sunday and Holiday Due Dates
• 84-2 Admin:06/01/1984 - Automatic Extension of Period For Filing Income Tax Returns
• 82-3 Admin:10/29/1982 - Rate of Interest
• 80-58 Admin/Sales/Use:08/20/1980 - Sales to 501(c)(3) Organizations; Recordkeeping Requirements
• 80-1 Admin/Income:02/15/1980 - Income Tax Withholding by Trustees of Certain Charitable Trusts

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Directives
 

• Working Draft 13-XX Trustee/Sales/Meals/Rooms/Withholding:04/23/2013 -
• Working Draft 13-XX Admin:04/05/2013 - Guidance with Respect to Brownfields Tax Credit Applications
• 12-7 Admin:12/19/2012 - Section 35A Penalty for Underpayment of Tax Required to be Shown on Return
• 11-5 Admin:08/19/2011 - Seven-Month Extension for Combined Reporting Filers
• 11-3 Admin:05/16/2011 - Guidance with Respect to G.L. c. 62C, s. 35A Penalties
• 10-4 Admin:07/12/2010 - Interest on G.L. c. 62C, ss. 35A-35E Penalties
• 10-1 Admin/Corp:02/25/2010 - Extensions of Time to File for Corporate Taxpayers Included in a Combined Group for the 2009 Taxable Year
• 09-9 Admin/Withholding:09/16/2009 - State Filing Requirements for Forms in the 1099 Series
• 09-8 Admin/Withholding:09/16/2009 - Requirements for Employers Filing Year-end Withholding Information
• 09-3 Admin:04/24/2009 - Change of Filing Status
• 09-1 Admin:03/06/2009 - Revised Information Reporting Requirements under the Financial Institution Match System, G.L. c. 62E
• 07-2 Admin/Withholding:02/01/2007 - Requirements for Employers Filing 2006 and Subsequent Year-end Withholding Information
• 06-6 Admin:11/20/2006 - Written Guidelines for Requirement to Deposit Security
• 03-10 Admin:09/03/2003 - Revised Instructions to 2002 Form 3F for Regulated Investment Companies
• 03-6 Admin:08/07/2003 - Responsible Person Liability for Sales and Use Taxes
• 03-5 Admin:05/27/2003 - Confidentiality of Settlements
• 03-1 Admin:01/02/2003 - Limitation Period for Assessing the Deeds Excise
• 02-15 Admin:12/11/2002 - Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy
• 02-14 Admin:11/26/2002 - Tax Obligations of Persons Purchasing Cigarettes in Interstate Commerce For Which the Massachusetts Cigarette Excise Has Not been Paid
• 02-10 Admin:09/11/2002 - Revised Instructions to 2001 Form 3F
• 02-6 Admin:05/31/2002 - Responsible Person Liability for Sales and Use Taxes
• 02-1 Admin:01/24/2002 - Liability Under the Responsible Persons Statute, G.L. c. 62C, s. 31A.
• 99-13 Admin:10/29/1999 - Change in Record Retention Requirement for Electronic Return Originators (EROs)
• 97-3 Admin:05/27/1997 - Primary and Secondary TIN Reporting Requirements for Financial Institutions Under the Bank Match System, G.L. c. 62E
• 97-2 Admin:05/27/1997 - Levies on Property Maintained by Financial Institutions for Collection of Delinquent Taxes or Child Support
• 97-1 Admin:05/08/1997 - Employer Requirements for Filing 1996 Year-end Withholding Information
• 95-6 Admin/Income:05/09/1995 - Individual Debtor Determinations of Taxable Years
• 95-2 Admin:03/09/1995 - Electronic Storage and Reproduction of Taxpayer Records
• 94-7 Admin:04/12/1994 - Erroneous Refunds
• 93-6 Corp:12/06/1993 - Massachusetts Information Reporting Requirements for Banks, Credit Definition of Massachusetts "Taxable Year"; Federal Consolidated Returns
• 93-5 Admin:12/01/1993 - Massachusetts Information Reporting Requirements For Banks, Credit Unions, Brokers, Brokerage Firms, Mutual Fund Managers, Investment Companies, And Other Entities Paying or Crediting Dividends, Interest or Other Income on Certain Accounts
• 92-5 Admin:11/13/1992 - Massachusetts Information Reporting Requirements for Banks and Credit Unions Paying Interest or Other Income on Certain Accounts
• 89-11 Corp:12/11/1989 - Power of Attorney and Corporate Officers; Signing of Corporate Returns
• 89-9 Income:12/11/1989 - Facsimile Signatures; Forms 2 and 2G
• 89-6 Admin:06/15/1989 - Late Pay Penalty
• 87-5 Admin:11/30/1987 - Power of Attorney Disclosure of Tax Information

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• 08-11 Admin/Income:07/07/2008 - Taxpayer Domiciled in New York, Resident in Massachusetts
• 00-1 Admin/Income:01/28/2000 - Withholding on Nonperiodic Payments made under a Non-qualified Plan
• 91-1 Admin/Corp:06/11/1991 - Filing Requirements of an Insurance Company That Redomesticates to Massachusetts During the Taxable year
• 85-15 Admin/Corp/Income:02/07/1985 - Non-Resident Performing Artists and Theater Companies
• 85-10 Admin/Sales/Use:01/31/1985 - Fuel Tax Licensing and Reporting Requirements; Leases
• 85-5 Admin/Income:12/04/1985 - Filing Requirements or Limited Partnerships
• 84-39 Admin/Corp:05/17/1984 - Returns
• 84-31 Admin/Sales/Use:05/18/1984 - Computerized Information and Forecasting Systems
• 83-74 Admin:09/22/1983 - Rate of Interest on State Tax Refunds
• 83-31 Admin/Income:04/28/1983 - Filing Status of Non-Resident Married Couples
• 82-63 Admin/Income:06/10/1982 - Legal Separation: Filing Status, Rent Deduction
• 82-12 Admin/Sales/Use:02/10/1982 - Fraternity and Restaurant, Distinguished; Abatement Procedures
• 81-67 Admin/Corp:07/20/1981 - Insurance Company, Defined
• 81-50 Admin/Corp:06/02/1981 - Estimated Tax: Credit or Refund for Overpayments
• 81-1 Admin/Income:01/05/1981 - State No-Contributory Pension Paid to a Surviving Spouse; Withholding
• 80-21 Admin/Income:05/09/1980 - Grantor Trust: Tax Liability and Filing Requirements
• 80-20 Admin/Sales/Use:05/06/1980 - Fuel Tax; Microfilm Recordkeeping
• 80-5 Admin/Corp:01/30/1980 - Transfer of Assets by Debtor in Possessions; Tax Lien
• 80-4 Admin/Corp:01/24/1980 - Reporting Requirements of Corporation in Bankruptcy
• 78-11Admin/Income:08/21/1978 - Wages Paid During Calendar Year to Cash Basis Taxpayer
• 77-7 Admin/Sales/Use:02/24/1977 - Abatement of Sales Tax Paid on Stolen Automobile

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