MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET



TITLE: 830 CMR 62C.3.1: Department of Revenue Public Written Statements

SUMMARY OF REGULATION: This Regulation repeals and replaces the existing Public Written Statements regulation. The purpose of this regulation is to identify and describe various public written statements issued by the Department of Revenue, and to explicitly revoke subject to certain enumerated exceptions, any DOR materials that do not appear in the most recently published version of the MASSTAX Guide, an official publication of the Department of Revenue containing the Department's Public Written Statements, administrative procedures, and selected forms and instructions, published by Thompson West or a successor on an annual basis with periodic supplements. This Regulation, in particular:

  • defines such terms as "Ruling," "Regulation" "Regulatory Proceedings," "Informational Guideline Release," "Letter of Opinion on Local Taxation," "DOR Directive," "Technical Information Release," "Tax Forms and Instructions" and "Taxpayer Advisory Bulletin,"
  • explains the procedures, including the issuance of public notice, for adopting, amending or repealing a regulation and for issuing an emergency regulation,
  • explains the purpose, effect and procedures for issuing, revoking or modifying:

  • an Informational Guideline Release,
  • a Letter of Opinion on Local Taxation,
  • a DOR Directive and,
  • a Technical Information Release

  • explains the effect of tax forms and instructions and the responsibility of taxpayers when completing such forms,
  • explains the effect of Taxpayer Advisory Bulletins,
  • discusses other public written statements and taxpayer publications issued by the Department of Revenue,
  • explains, where applicable, the rule regarding retroactivity of public written statements.

REASON FOR 2007 CHANGE: Clarification of continued validity of various DOR materials in light of judicial caselaw; pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3.

REGULATORY HISTORY:
Regulation promulgated 05/30/86 (old number 62C.01)
New regulation promulgated 07/13/07

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290