MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
TITLE: 830 CMR 62C.4.1: Use of the Whole Dollar Method
Promulgated 12/26//56 (Old number 5.00)
New Regulation Promulgated: 11/3/06
SUMMARY OF REGULATION:
830 CMR 62C.4.1 requires the use of the whole dollar method (i.e., rounding amounts entered on forms or schedules to the nearest dollar). The Commissioner may require the method by publishing or authorizing forms or schedules that do not permit the entry of fractional dollar amounts, or by a statement in the instructions requiring the whole dollar method, or both.
REASON FOR CHANGE:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
FAX: (617) 626-3290
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