What are Regulations (CMRs)?Regulations interpret the statutory provisions governing taxation and set forth Departmental procedures. A regulation has been adopted by the Department via a public hearing and approved by the Secretary of Administration and Finance. It also is filed with the Office of the Secretary of State and appears under the arrangement of the official Code of Massachusetts Regulations (CMRs).
Amending RegulationsRegulation amendments are subject to the same requirements as promulgated regulations. Taxpayers may contact the Rulings & Regulations Bureau at 617-626-3250 with requests for documents not yet available through this website. Under Massachusetts General Laws c. 30A, before the adoption amendment or repeal of a regulation, the Department must publish a "Notice of Public Hearing" and make its proposed regulations or proposed regulation amendments available to the public. The Department then holds a hearing on the proposed item. Proposed regulations and amendments are proposals only and have no legal effect. They are often modified, pursuant to public comment, before promulgation and in some cases are never adopted.