TITLE: 830 CMR 94.323.1: Collection of Amounts Deemed to Constitute Abandoned Deposit Amounts
SUMMARY OF REGULATION: This regulation explains the rules for the establishment and maintenance of Deposit Transaction Funds by bottlers and distributors, and for the collection of abandoned deposit amounts from such Deposit Transaction Funds, as required by G.L. c. 94, §§321-327.
REASON FOR AMENDMENT: The Regulation was amended to comport with the ATB decision in Adirondack Beverages v. Commissioner wherein Adirondack was held to be entitled to a credit for beverage containers that were delivered to distributors and dealers in the Massachusetts for subsequent retail sale out of state. The revisions relate to provision of this credit and the related record keeping requirements.
Emergency Regulation: 1/30/90; 4/27/90
New Regulation Promulgated: 5/3/96
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
FAX: (617) 626-3290