830 CMR: DEPARTMENT OF REVENUE
830 CMR 62C.00: STATE TAX ADMINISTRATION
830 CMR 62C.00 is amended by adding the following section:
830 CMR 62C.3.3: Renumbering of All Department of Revenue Regulations

(1) General. The regulations promulgated by the Massachusetts Department of Revenue in accordance with M.G.L. c. 30A are assigned new numbers as of the effective date of this regulation, 830 CMR 62C.3.3. Each regulation is assigned the number which corresponds to the chapter and section of the General Laws that it interprets. Because more than one regulation may be written interpreting a particular chapter section, a decimal number has been added after the section number reference to indicate whether it is the first, second or third etc. regulation written interpreting a particular chapter section. Regulations promulgated after the effective date of this regulation, 830 CMR 62C.3.3, will be numbered within the new system. The purpose of renumbering is to facilitate research and increase accessibility by creating uniformity. This renumbering is not intended to have and does not have any effect on the content or substance of the renumbered regulations. It is a renumbering, not a repromulgation.

(2) Cross-Reference Tables.

Cross-Reference Table I: Regulations, Old Number to New Number

Old Number New Number
830 CMR 2.00
830 CMR 5.00
830 CMR 9.00
830 CMR 12.00
830 CMR 14.00
830 CMR 15.00
830 CMR 16.01
830 CMR 58.03
830 CMR 58.04
830 CMR 58.05
830 CMR 60A.01
830 CMR 62.08
830 CMR 62.17A
830 CMR 62.40
830 CMR 62.50
830 CMR 62C.01
830 CMR 62C.03
830 CMR 62C.13
830 CMR 62C.14
830 CMR 62C.19
830 CMR 62C.21
830 CMR 62C.22
830 CMR 62C.23
830 CMR 62C.24
30 CMR 62C.30
830 CMR 62C.31A
830 CMR 62C.32
830 CMR 62C.33
830 CMR 62C.37
830 CMR 62C.47
830 CMR 62C.48
830 CMR 62C.50
830 CMR 62C.55A
830 CMR 62C.64
830 CMR 62C.67
830 CMR 62C.80
830 CMR 63.01
830 CMR 63.38G.1
830 CMR 63.38G.2
830 CMR 64A.02
830 CMR 64E.02
830 CMR 64F.02
830 CMR 64E.02
830 CMR 64F.02
830 CMR 64G.01
830 CMR 64H.02
830 CMR 64H.03
830 CMR 64H.04
830 CMR 64H.05
830 CMR 64H.06
830 CMR 64H.07
830 CMR 64H.08
830 CMR 64H.09
830 CMR 64J.01
830 CMR 62.5A.1
830 CMR 62C.4.1
830 CMR 62.10.1
830 CMR 62.63.1
830 CMR 62.B.2.1
830 CMR 62B.14.1
830 CMR 64H.6.1
830 CMR 59.5.1
830 CMR 58.1A.1
830 CMR 58.3.1
830 CMR 60A.2A.1
830 CMR 62.8.1
830 CMR 62.17A.1
830 CMR 62.3.1
830 CMR 62.6.1
830 CMR 62C.3.1
830 CMR 62C.3.2
830 CMR 62C.16.1
830 CMR 62C.16.2
830 CMR 62C.19.1
830 CMR 62C.21.1
830 CMR 62C.22.1
830 CMR 62C.23.1
830 CMR 62C.25.1
830 CMR 62C.30.1
830 CMR 62C.31A.1
830 CMR 62C.32.1
830 CMR 62C.33.1
830 CMR 62C.37.1
830 CMR 62C.47A.1
830 CMR 62C.47A.2
830 CMR 62C.50.1
830 CMR 62C.55A.1
830 CMR 62C.64.1
830 CMR 62C.67.1
830 CMR 62C.37A.1
830 CMR 63.30.1
830 CMR 63.38G.1 no change
830 CMR 63.38G.2 no change
830 CMR 64A.4.1
830 CMR 64E.4.1
830 CMR 64F.6.1
830 CMR 64E.4.1
830 CMR 64F.6.1
830 CMR 64G.3A.1
830 CMR 64H.25.1
830 CMR 64H.1.1
830 CMR 64H.6.2
830 CMR 64H.1.2
830 CMR 64H.1.3
830 CMR 64H.6.3
830 CMR 64H.6.4
830 CMR 64H.1.4
830 CMR 64J.4.1

Cross-Reference Table II: Regulations, New Number to Old Number

New Number Old Number Statutory Reference
830 CMR 58.lA.1
830 CMR 58.3.1
830 CMR 59.5.1
830 CMR 60A.2A.1
830 CMR 62.3.1
830 CMR 62.5A.1
830 CMR 62.6.1
830 CMR 62.8.1
830 CMR 62.10.1
830 CMR 62.17A.1
830 CMR 62.63.1
830 CMR 62B.2.1
830 CMR 62B.14.1
830 CMR 62C.3.1
830 CMR 62C.3.2
830 CMR 62C.4.1
830 CMR 62C.16.1
830 CMR 62C.16.2
830 CMR 62C.19.1
830 CMR 62C.21.1
830 CMR 62C.22.1
830 CMR 62C.23.1
830 CMR 62C.25.1
830 CMR 62C.30.1
830 CMR 62C.31A.1
830 CMR 62C.32.1
830 CMR 62C.33.1
830 CMR 62C.37.1
830 CMR 62C.37A.1
830 CMR 62C.47A.1
830 CMR 62C.47A.2
830 CMR 62C.50.1
830 CMR 62C.55A.1
830 CMR 62C.64.1
830 CMR 62C.67.1
830 CMR 63.30.1
830 CMR 63.38G.1
830 CMR 63.38G.2
830 CMR 64A.4.1
830 CMR 64E.4.1
830 CMR 64F.6.1
830 CMR 64G.3A.1
830 CMR 64H.1.1
830 CMR 64H.1.2
830 CMR 64H.1.3
830 CMR 64H.1.4
830 CMR 64H.6.1
830 CMR 64H.6.2
830 CMR 64H.6.3
830 CMR 64H.6.4
830 CMR 64H.25.1
830 CMR 64J.4.1
830 CMR 58.04
830 CMR 58.05
830 CMR 58.03
830 CMR 60A.01
830 CMR 62.40
830 CMR 2.00
830 CMR 62.50
830 CMR 62.08
830 CMR 9.00
830 CMR 62.17A
830 CMR 12.00
830 CMR 14.00
830 CMR 15.00
830 CMR 62C.01
830 CMR 62C.03
830 CMR 5.00
830 CMR 62C.13
830 CMR 62C.14
830 CMR 62C.19
830 CMR 62C.21
830 CMR 62C.22
830 CMR 62C.23
830 CMR 62C.24
830 CMR 62C.30
830 CMR 62C.31A
830 CMR 62C.32
830 CMR 62C.33
830 CMR 62C.37
830 CMR 62C.80
830 CMR 62C.47
830 CMR 62C.48
830 CMR 62C.50
830 CMR 62C.55A
830 CMR 62C.64
830 CMR 62C.67
830 CMR 63.01
830 CMR 63.38G.1
830 CMR 63.38.2
830 CMR 64A.02
830 CMR 64E.02
830 CMR 64F.02
830 CMR 64G.01
830 CMR 64H.03
830 CMR 65H.05
830 CMR 64H.06
830 CMR 64H.09
830 CMR 16.01
830 CMR 64H.04
830 CMR 64H.07
830 CMR 64H.08
830 CMR 64H.02
830 CMR 64J.01
c. 58, § 1A
c. 58, § 3
c. 59, § 5, 3rd (a),(b)
c. 60A, § 2A
c. 62, § 3(B)9a)(9)
c. 62, § 5A
c. 62, § 6(d)
c. 62, § 8
c. 62, § 10
c. 62, § 17A, c. 63, § 32D
c. 62, § 63
c. 62B,§ 2
c. 62B, § 14
c. 62C, § 3
c. 62C, § 3
c. 62C, § 4
c. 62C, § 16(g)
c. 62C, § 16(h), (i)
c. 62C, § 19
c. 62C, § 21
c. 62C, § 22
c. 62C, § 23
c. 62C, § 25
c. 62C, § 30
c. 62C, § 31A
c. 62C, § 32
c. 62C, § 33
c. 62C, § 37
c. 62C, § 37A
c. 62C, § 47A(a),(b),(c)
c. 62C, § 47A(d)
c. 62C, § 50
c. 62C, § 55A
c. 62C, § 64
c. 62C, § 67
c. 63, § 30(8), (9)
c. 63, § 38G
c. 63, § 38G
c. 64A, § 4
c. 64E, § 4
c. 64F, § 6
c. 64G, § 3A
c. 64H, § 1(l3)(c)
c. 64H, § 1
c. 64H, § 1
c. 64H, § 1 (14)(c)
c. 64H, 6(c)
c. 64H, § 6(r)
c. 64H, §6(r),(s)
c. 64H, §6(r),(s)
c. 64H, § 25
c. 64J, § 4

Regulatory Authority

830 CMR 62C.3.3: M.G.L. c. 14, s. 6(1); M.G.L. c. 62C, s. 3.
Date of Promulgation: January 8, 1988