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Miscellaneous Legal Library

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830 CMR
Miscellaneous Excise

Technical Information Releases

13-4 Income/Withholding/Admin:02/28/2013 - Withholding on Wagering Winnings
11-6 Income/Corp/Sales/Use/Admin/Cig:03/26/2012 - Tax Changes Contained in the Fiscal Year 2012 Budget
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"
10-11 Admin/Income/Corp/Mis/Sales/Use:08/06/2010 Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010
10-6 Misc:03/18/2010 - Uniform Oil Spill Response and Prevention Fee Increase
09-14 Misc:07/28/2009 - Taxation of Direct Broadcast Satellite Service
09-13 Sales/Use/Room/Misc:07/23/2009 - Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase
09-4 Gasoline/Misc:02/24/2009 - An Act Relative to Clean Energy Biofuels; Gas Tax Exemption for Eligible Cellulosic Biofuels
09-2 Admin/Withholding:02/09/2009 - Voluntary Disclosure of Employee Misclassification or Non-filing with Respect to Withholding or Wage and Information Returns
08-17 Cigar/Smoking Tobacco/Misc:12/213/2008 - Taxation of Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B, Effective October 1, 2008
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. 64H
08-7 Misc/Sales/Use:07/02/2008 - Excise Increase on Cigarettes under G.L. c. 64C
07-11 Misc:07/25/2007 - ATB Decision in Adirondack Beverages Corporation
07-2 Misc:01/26/2007 - Lowney v. Commissioner of Revenue
07-1 Misc:01/10/2007 - Taxation of Direct Shipments of Wine
06-12 Misc:07/25/2006 - Pre-approval Required by Tobacco Licensees to Advertise, Sell or Offer to Sell Cigarettes Below Statutory Presumptive Cost Pending Appeal of Duarte v. Commissioner of Revenue
05-24 Misc/Withholding:01/04/2006 - Lottery Assignment Withholding
05-11 Misc/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
02-15 Misc/Sales/Use:08/26/2002 - Excise Increase on Cigarettes, Cigars and Smoking Tobacco and Smokeless Tobacco under G.L. c. 64C
00-12 Misc:11/17/2000 - Community Preservation Act Surcharges on Recorded and Registered Instruments
00-9 Misc/Sales/Use:09/29/2000 - Tax Changes in the Fiscal Year 2001 Budget
98-1 Misc:01/21/1998 - Room Occupancy Excise Exemption for Employees of the United States Military Traveling on Official United States Military Orders.
97-1 Misc/Sales/Use:01/06/1997 - Excise on Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B
87-9 Misc:10/01/1987 - Jet Fuel Tax
87-7 Misc:06/24/1987 - Jet Fuel Tax
87-5 Misc:05/27/1987 - Diplomatic Exemption for Motor Fuels Excises
87-3 Misc:03/23/1987 - Jet Fuel Tax

Directives

Working Draft 13-XX Trustee/Sales/Meals/Rooms/Withholding:04/23/2013 - Collection of Trustee Tax Pending Appeal
12-5 Property/Corp:10/04/2012 - Procedure for Inclusion in Annual List of Corporations for Property Tax and Other Purposes
11-6 Deeds/Misc:10/13/2011 - Application of the Deeds Excise to Transfers of Time-Share Interests
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
06-7 Misc:12/12/2006 - Complimentary and Discounted Hotel Rooms in Room Occupancy Excise
06-5 Misc:11/6/2006 - Tax Treatment of Worker's Compensation Deductible Reimbursements
99-6 Misc:05/06/1999 - Mandatory Service Charges on Hotel Rooms
99-2 Misc:02/11/1999 - Complimentary Rooms
95-1 Misc:01/24/1995 - The Massachusetts Unlimited Marital Deduction
88-17 Misc:12/31/1988 - Estate Tax; Valuation of Real Property
88-3 Misc/Sales/Use:06/01/1988 - Exemption for Diplomatic Personnel
88-1 Misc/Room:03/23/1988 - Complimentary Rooms

Letter Rulings

08-10 Misc:06/06/2008 - Room Occupancy; Federally Sponsored Corporation
87-17 Misc:12/03/1987 - Future Interest not Subject to Estate Tax Where Inheritance Taxes Paid
83-32 Misc:04/28/1983 - Future Interest Subject to Inheritance Tax Where Beneficiary a Non-Resident at Her Death
82-13 Estate/Misc:02/09/1982 - Inheritance Tax: Estate Entitled to Additional Property after Assessment of Tax
81-33 Local/Misc:04/17/1981 - Abatement; Right to Refund
79-12Misc/Property:06/07/1979 - Rubbish Containers and Compaction Units