Updated - November 29, 2016
CategoryDescriptionDate Added
IncomeTIR 16-14: Decision of the Massachusetts Supreme Judicial Court in Bank of America, N.A., v. Commissioner of Revenue11/29/16
Sales/UseLetter Ruling 16-3: Taxability of optional service contracts when purchased with taxable computer hardware11/22/16
AdminTIR 16-11: Consent to Extend the Time to Act on an Amended Return Treated as an Abatement Application11/17/16
AdminTIR 16-10: Simplified Extension Process for Individuals, Fiduciaries, Partnerships, and Estates11/16/16
Sales/UseLR 16-2: Sales of Pollution Control Equipment for use in the operation of an Electricity Generation and Distribution Plant11/8/16
AdminTIR 16-9: Expansion and Restatement of Electronic Filing and Payment Requirements11/3/16
Admin

Redlined Working Draft 830 CMR 62C.3.1 - Department of Revenue Public Written Statements pdf format of Redlined Working Draft 830 CMR 62C.3.1: PWS

Word Version Working Draft 830 CMR 62C.3.1 - Department of Revenue Public Written Statements

10/21/16
Sales/UseWorking Draft 830 CMR 64H.6.5 - Sales Tax on Meals pdf format of Working Draft 64H.6.5: Meals Tax
10/14/16
Corp

Redlined Working Draft 830 CMR 63.42.1 - Section 42 Method Apportionment pdf format of 63.42.1: Section 42 Application

Word Version Working Draft 830 CMR 63.42.1 - Section 42 Method Apportionment

10/13/16
Admin10/13/16
IncomeTIR 16-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older10/4/16
IncomeProposed Amendment 830 CMR 62.3.1 - Rent Deduction9/19/16
IncomeProposed Amendment 830 CMR 62.6.1 - Residential Energy Credit9/19/16
CorpProposed Amendment 830 CMR 63.38.8 - Apportionment of Income of Pipeline Companies9/19/16
CorpProposed Amendment 830 CMR 63.38.10 - Apportionment of Income of Electric Industry9/19/16
CorpProposed Amendment 830 CMR 63.38T.1 - Taxation of Unrelated Business Income of Exempt Organizations9/19/16
IncomeProposed Repealed 830 CMR 62.17A.1 - Massachusetts Taxation of S Corporations and their Shareholders9/16/16
AdminProposed Amendment 830 CMR 62C.21.1 - Confidentiality of Tax Information9/16/16
CigaretteProposed Repealed 830 CMR 64C.14.1 - Fair Pricing of Cigarettes9/16/16
Special FuelsProposed Amendment 830 CMR 64F.6.1 - Payment of Tax9/16/16
Individual HealthProposed Amendment 830 CMR 111M.2.1 - Health Insurance Individual Mandate, Personal Income Tax Return Requirements9/16/16
AdminTIR 16-7: Interest Rate on Overpayments and Underpayments9/15/16