MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 62C.50.1: Lien on Property

REGULATORY HISTORY: Regulation promulgated 2/2/78, repealed and replaced 1/22/10

SUMMARY OF REGULATION: This regulation repeals and replaces 830 CMR 62C.50.1 (Lien on Property), which has been rendered obsolete by legislative amendments to M.G.L. c. 62C, § 50. See St. 2004, c. 262, § 26. This amendment extended the duration of Department of Revenue liens by adopting the federal limitations period of ten years, or such longer period as permitted by section 6332 of the Internal Revenue Code and regulations promulgated thereunder. The provisions of M.G.L. c. 62C, § 50 apply to any tax liability, inclusive of penalties, interest, costs, forfeitures or additions to tax which remained due and unpaid as of January 1, 2005.

In particular, this regulation:

  • addresses the scope and duration of Massachusetts liens on property
  • provides rules governing the validity of liens against mortgagees, pledgees, purchasers and judgment creditors
  • provides rules governing the procedures and place for filing a notice of tax lien against real and personal property
  • provides the rules for refiling a notice of tax lien and the effect of such refiling on underlying liability
  • provides the rules governing failure to refile a notice of tax lien on underlying liability
  • provides rules governing full and partial release of liens
  • addresses the rules and effect of revocation of a certificate of release of tax lien and reinstatement of a lien

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