Updated - April 17, 2014
CategoryDescriptionDate Added
Sales/UseWorking Draft Directive 14-XX: Application of Sales Tax to Cabinetmakers 4/17/14
IncomeTIR 14-5: Filing Extension for 2013 Personal Income Tax Returns4/16/14
Sales/UseLetter Ruling 14-3: Application of Massachusetts sales tax to portable medical device under G.L. c. 64H, s. 6(l)4/14/14
CorpWorking Draft 830 CMR 63.38.1: Apportionment of Income pdf format of    Draft 830 CMR 63.38.1: Apportionment  3/25/14
IncomeTIR 14-3: Individual Mandate Penalties for Tax year 20143/20/14
NoticePublic Hearing - April 23, 2014 - 830 CMR 63.31N.1: Massachusetts Property Basis Adjustments3/2014
CorpProposed 830 CMR 63.31N.1: Massachusetts Property Basis Adjustments3/20/14
Sales/UseDirective 14-1: Document and Title Preparation Fees Charged by Motor Vehicle Dealers3/20/14
AdminTIR 14-4: Interest Rate on Overpayments and Underpayments3/20/14
CorpLetter Ruling 14-2: Qualification as Mutual Fund Services Corporation under G.L. c. 63, s. 38(m)3/18/14
Sales/UseLetter Ruling 14-1: Sales/Use Tax on Subscription to On-line Merchandise Database2/12/14
IncomeTIR 14-1: Individual Mandate Penalties for Tax Year 20141/23/14
IncomeTIR 14-2: Massachusetts Tax Year 2014 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits1/14/14
AdminAP 635 Early Mediation Program12/19/13
AdminTIR 13-18: Interest Rate on Overpayments and Underpayments12/11/13
AdminAP 636: Appeal Process for Denial or Partial Denial of Applications for Massachusetts Brownfields Tax Credit12/5/13
IncomeWorking Draft 830 CMR 62.6M.1: Community Investment Tax Credit11/27/13
CorpDirective 13-6: Combined Reports for Prior Tax Years for which Electronic Filing is Not Available11/27/13
Income830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholders11/27/13
AdminDirective 13-5: Modification of Procedures for Financial Institutions Receiving DOR Notice of Tax or Child Support Levy11/21/13
AdminDirective 13-4: Guidance with Respect to Brownfields Tax Credit Applications11/18/13