TITLE: 830 CMR 62C.25.1: Record Retention
SUMMARY OF REGULATION AMENDMENT: This Regulation describes the record retention requirements of taxpayers to substantiate the amount of gross income, deductions, credits, and other information required to be shown with respect to the various taxes, excises and fees administered by the Department of Revenue. This Regulation Amendment, in particular:
- updates and revises the Regulation to reflect more modern methods of data storage technology,
- incorporates record retention requirements with respect to additional taxes and fees and describes the records to be retained in greater detail.
REASON FOR CHANGE: Pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3. G.L. c. 62C, § 25
Regulation promulgated 11/14/80 (old number 62C.24).
Regulation amended 7/13/07
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
FAX: (617) 626-3290