Updated - October 30, 2014
CategoryDescriptionDate Added
CorpProposed 830 CMR 63.38.1 Apportionment of Income pdf format of Proposed 63.38.1
CorpProposed 830 CMR 63.38.2 Apportionment of Income of Airline Corporations10/30/14
CorpProposed 830 CMR 63.38.3 Apportionment of Income of Motor Carriers10/30/14
CorpProposed 830 CMR 63.38.4 Apportionment of Income of Courier and Package Delivery Services10/30/14
CorpProposed 830 CMR 63.39.1 Corporate Nexus10/30/14
NoticeLegal - Public Hearing, December 4, 201410/30/14
TIR 14-13: Tax Changes Contained in An Act Promoting Economic Growth Across the Commonwealth10/29/14
Working Draft TIR 14-11: Tax Changes in the Fiscal Year 2015 Budget, including Tax Administration Changes in G.L. c. 62C applicable to Corporations subject to Combined Reporting10/23/14
Sales/UseDirective 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff)10/20/14
IncomeTIR 14-12: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older10/20/14
NoticeLegal - Public Hearing, October 30, 201410/1/14
AdminProposed Amendment to 830 CMR 62C.22.1 - Exchange of Information with Other Taxing Authorities10/1/14
AdminProposed 830 CMR 62C.24A.1 - Unified Audit Procedures for Pass-Through Entities10/1/14
AdminEmergency Amendment to 830 CMR 62C.22.1 - Exchange of Information with Other Taxing Authorities9/12/14
Sales/UseTIR 14-10: Potential Expiration of Federal Internet Tax Freedom Act9/11/14
AdminTIR 14-9: Interest Rate on Overpayments and Underpayments9/5/14

TIR 14-8: Limited Amnesty Program for Taxpayers with Certain Existing Personal and/or Business Tax Liabilities

AdminProposed Amendment to 830 CMR 62C.31A.1 Responsible Persons8/22/14
AdminProposed Amendment to 830 CMR 62C.37A.1 Settlement of Tax Liabilities8/22/14
AdminRepealed 830 CMR 62C.19.1 Extensions of Time for Filing Returns8/22/14
EstateRepealed 830 CMR 65C.1.1 Administrative Provisions for Estate Tax8/22/14
EstateRepealed 830 CMR 65C.2.1 Massachusetts Gross Estate8/22/14
Sales/UseTIR 14-7: The 2014 Massachusetts Sales Tax Holiday Weekend8/13/14
MiscProposed 830 CMR 111M.2.1 Health Insurance Individual Mandate; Personal Income Tax Return Requirements8/22/14
Income830 CMR 62.6M.1 Community Investment Tax Credit7/23/14