TIRs - All

Technical Information Releases (TIRs) inform taxpayers and tax practitioners of DOR's response to changes in federal or state tax laws or to court decisions interpreting those laws. A TIR states the official position of the Department of Revenue, has the status of precedent in the disposition of cases unless revoked or modified, and may be relied upon by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those in the TIR. Taxpayers may contact the Rulings & Regulations Bureau at (617) 626-3250 with requests for documents not yet available through this website.

*Please note that DOR issues a TIR each quarter to announce the quarterly interest rate for overpayments and underpayments of Massachusetts tax. Each TIR contains a cumulative list of past quarterly interest rates with the addition of the current quarter's rate. For this reason, only the most recent TIR of this sort has been made available.
 

• 13-7 Admin: 04/18/2013 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by the Boston Marathon Explosions
• 13-6 Corp:04/09/2013 - Calculation and Recapture of Certain Tax Incentives from Decertified Life Sciences Companies
• 13-5 Admin:03/07/2013 - Interest Rate on Overpayments and Underpayments
• 13-4 Income/Withholding/Admin:02/28/2012 Withholding on Wagering Winnings
• 13-3 Corp/Income:02/07/2013 - One-Time Limited Extension of Time to File Application for Manufacturing Classification for Certain S Corporations with One or More QSubs
• 13-2 Income:01/31/2013 - Massachusetts Tax Year 2013 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits
• 13-1 Income:01/15/2013 - Individual Mandate Penalties for Tax Year 2013
• 12-11 Admin:12/17/2012 - Interest Rate on Overpayments and Underpayments
• 12-10 Income/Corp/Admin:12/12/2012 - Effect of Recent Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
• 12-9 Admin:11/08/2012 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by Hurricane Sandy
• 12-8 Income:10/19/2012 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 12-7 Income:09/25/2012 - Individual Mandate Penalties for Tax Year 2012
• 12-6 Admin:09/06/2012 - Interest Rate on Overpayments and Underpayments
• 12-5 Sales/Use:08/07/2012 - The 2012 Massachusetts Sales Tax Holiday Weekend
• 12-4 Admin:05/24/2012 - Interest Rate on Overpayments and Underpayments
• 12-3 Admin:02/29/2012 - Interest Rate on Overpayments and Underpayments
• 12-2 Income:01/09/2012 - Individual Mandate Penalties for Tax Year 2012
• 12-1 Income:01/05/2012 - Massachusetts Tax Year 2012 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits
• 11-14 Admin:12/01/2011 -  Interest Rates on Overpayments and Underpayments
• 11-13 Admin:11/17/2011 - Electronic Filing Required By Certain Tax Preparers
• 11-12 Admin:12/23/2011 - Filing Rules for Short-Year Filers
• 11-11 Income:9/29/2011 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 11-10 Admin:09/09/2011 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by Tropical Storm Irene
• 11-9 Income:08/30/2011 - Individual Mandate Penalties for Tax Year 2011
• 11-8 Admin:08/25/2011 - Interest Rate on Overpayments and Underpayments
• 11-7 Sales/Use:08/02/2011 - The 2011 Massachusetts Sales Tax Holiday Weekend
• 11-6 Income/Corp/Sales/Use/Admin/Cig:03/26/2012 - Tax Changes Contained in the Fiscal Year 2012 Budget
• 11-5 Income:07/01/2011 - Employer-Provided Health Care Benefits Update
• 11-4 Admin: 06/23/11 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by June 2011 Severe Storms and Tornadoes
• 11-3 Admin:06/03/2011 - Interest Rate on Overpayments and Underpayments
• 11-2 Admin:03/04/2011 - Interest Rate on Overpayments and Underpayments
• 11-1 Admin:01/31/2011 - Limitations Period for Taxpayers Failing to File Tax Returns
• 10-25 Admin:12/29/2010 - Individual Mandate Penalties for Tax Year 2011
• 10-24 Sales/Use:12/14/2010 - Repeal of Sales Tax on Alcoholic Beverages
• 10-23 Admin:12/14/2010 - Interest Rate on Overpayments and Underpayments
• 10-22 Corp:11/29/2010 - Commissioner of Revenue v. The Gillette Company: No Disposition of Qualifying Property for Purposes of the Investment Tax Credit
• 10-21 Sales/Use:11/12/2010 - Trade Show and Flea Market Promoters
• 10-20 Income:12/29/10 - Massachusetts Tax Year 2010 & 2011 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits
• 10-19 Sales/Use:10/18/2010 - Massachusetts Supreme Judicial Court Decision in Onex Communications Corporation v. Commissioner of Revenue
• 10-18 Admin:11/03/2010 - Electronic Filing Thresholds Modified
• 10-17 Income:09/24/2010 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 10-16 Corp:04/04/2011 - Non-U.S. Corporation with U.S. Income Exempt from U.S. Tax Pursuant to a Bilateral U.S. Income Tax Treaty
• 10-15 Admin/Corp/Income:11/12/2010 - Certain Local Property Tax, Personal Income Tax, Corporate Excise, and Tax Administration Changes in "An Act Relative to Economic Development Reorganization"
• 10-14 Income/Corp:01/06/2011 - Certified Housing Development Tax Credit
• 10-12 Admin:09/09/2010 - Interest Rate on Overpayments and Underpayments
• 10-11 Admin/Income/Corp/Misc/Sales/Use:08/06/2010 - Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010
• 10-10 Sales/Use:08/05/2010 - The 2010 Massachusetts Sales Tax Holiday Weekend
• 10-9 Admin:06/02/2010 - Interest Rate on Overpayments and Underpayments
• 10-8 Income:05/18/2010 - Conversion of a Traditional IRA to a Roth IRA in 2010
• 10-7 Admin:04/02/2010 - Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by March 2010 Severe Storms and Flooding
• 10-6 Misc:03/18/2010 - Uniform Oil Spill Response and Prevention Fee Increase
• 10-5 Admin:03/12/2010 - Limited Amnesty Program For Taxpayers With Existing Business Tax Liabilities
• 10-4 Admin:03/09/2010 - Interest Rate on Overpayments and Underpayments
• 10-3 Corp/Income:03/04/2010 - Taxation of Unincorporated Homeowners Associations
• 10-2 Sales/Use:02/11/2010 - Decision of the Massachusetts Supreme Judicial Court in Town Fair Tire Centers, Inc. v. Commissioner of Revenue
• 10-1 Corp/Income:04/14/2010 - Economic Development Incentive Program Credit
• 09-25 Income:12/30/2009 - Individual Mandate Penalties for Tax Year 2010
• 09-24 Admin:12/02/2009 - Interest Rate on Overpayments and Underpayments
• 09-23 Income:03/04/2010 - Effect of the Military Spouses Residency Relief Act
• 09-22 Corp/Income:11/12/2009 - Accounting for Tax-Free Earnings and Profits of Entities Formerly Taxed as Corporate Trusts
• 09-21 Corp/Income:12/11/2009 - Certain Personal Income Tax and Corporate Excise Changes in the Fiscal Year 2010 Budget Legislation
• 09-20 Sales/Use:09/24/2009 - Payment of Sales and Use Tax on Low Speed Vehicles and Limited Use Vehicles
• 09-19 Admin:09/24/2009 - IRS Voluntary Disclosure Initiative Regarding Unreported Offshore Accounts or Assets
• 09-18 Admin:10/05/2009 - Corporate Combined Groups, Composite Filers, and Certain Pass-Through Entities Must File Returns Electronically
• 09-17 Admin:09/10/2009 - Interest Rate on Overpayments and Underpayments
• 09-16 Income:08/28/2009 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 09-15 Income:11/30/2009 - Massachusetts Personal Income Tax Treatment of Certain Criminally Fraudulent Investment Arrangements
• 09-14 Sales/Use:07/28/2009 - Taxation of Direct Broadcast Satellite Service
• 09-13 Sales/Use/Room:07/23/2009 - Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase
• 09-12 Sales/Use:07/27/2009 - Reporting Rules for Quarterly and Annual Filers after Rate Changes in the Sales/Use Taxes
• 09-11 Sales/Use:07/22/2009 - Change in Rate, Scope, and Computation of Sales/Use Taxes
• 09-10 Admin:06/19/2009 - Modification of TIR 08-18, Regarding Bonds for Public Infrastructure Improvements Under St. 2006, c. 293, ss. 5-12 as modified by St. 2008, c. 129
• 09-9 Admin:06/15/2009 - Interest Rate on Overpayments and Underpayments
• 09-8 Corp:05/28/2009 - Claiming the FAS 109 Deduction for Publicly Traded Companies
• 09-7 Corp:04/24/2009 - Look-Back Policy Applicable to Certain Corporations and Financial Institutions Failing to File Tax Returns
• 09-6 Admin:03/16/2009 - Interest Rate on Overpayments and Underpayments
• 09-5 Corp/Estimated:03/06/2009 - Payments of Estimated Tax by Business Corporations Participating in Combined Reporting under Amended G.L. c. 63, s. 32B for the First Taxable Year Beginning on or after January 1, 2009
• 09-4 Gasoline/Misc:02/24/2009 - An Act Relative to Clean Energy Biofuels; Gas Tax Exemption for Eligible Cellulosic Biofuels
• 09-3 Admin:02/19/2009 - Limited Amnesty Program For Individual Taxpayers With Existing Tax Liabilities
• 09-2 Admin/Withholding:02/09/2009 - Voluntary Disclosure of Employee Misclassification or Non-filing with Respect to Withholding or Wage and Information Returns
• 09-1 Income:07/22/2009 - Individual Mandate Penalties for Tax Year 2009 (Updated)
• 08-25 Admin:12/29/2008 - Interest Rates on Overpayments and Underpayments
• 08-24 Income:12/12/2008 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2008
• 08-23 Corp/Income/Sales/Use:11/21/2008 - Life Sciences Tax Incentive Program under St. 2008, c. 130
• 08-22 Admin/Income:11/10/2008 - Requirement for Personal Income Tax Returns with Schedule E
• 08-20 Admin:10/10/2008 - Decision of Supreme Judicial Court in Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue
• 08-19 Admin:10/10/2008 - Tax Relief for Taxpayers Affected by a Presidentially Declared Disaster
• 08-18 Admin:11/26/2008 - Revocation and Replacement of TIR 06-26, Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12 as modified by St. 2008 c. 129
• 08-17 Admin/Misc.12/23/2008 - Taxation of Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B, Effective October 1, 2008
• 08-16 Admin:12/23/2008 - Licensing of Cigar and Smoking Tobacco Distributors and Retailers
• 08-14 Admin:09/04/2008 - Interest Rate on Overpayments and Underpayments
• 08-13 Sales/Use:09/18/2008 - Collection and Prepayment of Sales Tax on All Tobacco Products under G.L. c. 64H
• 08-12 Income:08/25/2008 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 08-11 Admin/Corp/Income:08/15/2008 - An Act Relative to Tax Fairness and Business Competitiveness
• 08-10 Sales/Use:07/31/2008 - The 2008 Massachusetts Sales Tax Holiday Weekend
• 08-9 Admin/Cigarette/Sales:07/23/2008 - Changes in Laws Relating to Tobacco Sales under G.L. c. 64C and G.L. c. 64H
• 08-8 Admin/Sales/Use/Withholding:07/15/2008 - Sales/Use Tax, Withholding and Administrative Changes Contained in Chapter 182 of the Acts of 2008
• 08-7 Misc/Sales/Use:07/02/2008 - Excise Increase on Cigarettes under G.L. c. 64C
• 08-6 Admin:06/11/2008 - Interest Rate on Overpayments and Underpayments
• 08-5 Income:05/01/2008 - Massachusetts Tax Treatment of Economic Stimulus Payments
• 08-4 Corp:03/24/2008 - Limitations Period for Certain Corporations and Financial Institutions Failing to File Tax Returns
• 08-3 Admin:03/13/2008 - Interest Rate on Overpayments and Underpayments
• 08-2 Sales/Use:02/01/2008 - Effect of The First Years, Inc. v. Commissioner, Onex Communications Corp. v. Commissioner and Duracell v. Commissioner on Qualification as a Manufacturing Corporation or a Research and Development Corporation
• 08-1 Admin:12/31/2008 - Extension Relating to Electronic Filing with the Department of Revenue of Health Care Coverage Documentation
• 07-18 Income:04/07/2008 - Individual Mandate Penalties for Tax Year 2008
• 07-17 Admin:12/10/2007 - Interest Rate on Overpayments and Underpayments
• 07-16 Income:12/21/2007 - Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Child
• 07-15 Corp/Income/Sales/Use:11/21/2007 - An Act Providing Incentives to the Motion Picture Industry
• 07-14 Income:10/11/2007 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 07-13 Admin:09/11/2007 - Interest Rate on Overpayments and Underpayments
• 07-12 Sales/Use:08/02/2007 - The 2007 Massachusetts Sales Tax Holiday Weekend
• 07-11 Misc:07/25/2007 - ATB Decision in Adirondack Beverages Corporation
• 07-10 Sales/Use:06/29/2007 - Application of Commissioner of Revenue v. In Re Valley Media, Inc.
• 07-9 Admin:06/21/2007 - Interest Rate on Overpayments and Underpayments
• 07-8 Admin:05/16/2007 - Payment of Interest After Fleet National Bank v. Commissioner of Revenue
• 07-7 Admin:04/19/2007 - Further Extensions Relating to the April 16, 2007 Storm in the Northeastern United States
• 07-6 Admin:04/17/2007 - Extensions Relating to the April 16, 2007 Storm in the Northeastern United States
• 07-5 Admin:03/14/2007 - Interest Rate on Overpayments and Underpayments
• 07-4 Income:03/01/2007 - Issues Concerning the Tax Relief and Health Care Act of 2006
• 07-3 Sales/Use:02/15/2007 - Sales Tax Bad Debt Credit Statute - Household Credit Services, Inc. v. Commissioner of Revenue
• 07-2 Misc/Room:01/26/2007 - Lowney v. Commissioner of Revenue
• 07-1 Misc:01/10/2007 - Taxation of Direct Shipments of Beverages Wine
• 06-26 Admin:12/26/2006 - Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12
• 06-25 Income:12/22/2006 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2007
• 06-24 Admin: 12/15/2006 - Interest Rate on Overpayments and Underpayments
• 06-23 Corp:12/01/2006 - 2006 Amendment to G.L. c. 63, s. 38N -- Modification of DORs Role in Reviewing Certified Projects
• 06-22 Corp/Income:12/07/2006 - Medical Device Tax Credit Provisions in St. 2006, c. 144 and c. 145
• 06-21 Admin:12/07/2006 - Revised Rules for Automatic Extensions of Time to File Tax Returns For Certain Taxpayers
• 06-20 Income:11/17/2006 - The Pension Protection Act of 2006: Charitable IRA Distributions
• 06-19 Admin:10/16/2006 - Effect of the Appellate Tax Board's Rulings in Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of Revenue and Related Rulings
• 06-18 Sales/Use:10/10/2006 - Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicles
• 06-17 Income:10/10/2006 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 06-16 Admin/Corp/Income:03/07/2007 - Effect of Recent Economic Incentive Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
• 06-15 Admin:09/13/2006 - Interest Rate on Overpayments and Underpayments
• 06-14 Income:10/03/2006 - Personal Income Tax Commuter Deduction
• 06-13 Sales/Use:08/02/2006 - The 2006 Massachusetts Sales Tax Holiday Weekend
• 06-12 Misc:07/25/2006 - Pre-approval Required by Tobacco Licensees to Advertise, Sell or Offer to Sell Cigarettes Below Statutory Presumptive Cost Pending Appeal of Duarte v. Commissioner of Revenue
• 06-11 Admin:06/30/2006 - Payments in Error
• 06-10 Admin:06/21/2006 - Interest Rate on Overpayments and Underpayments
• 06-9 Corp:06/12/2006 - Effect of the Appellate Tax Board's Decision in EUA Ocean State Corp. v. Commissioner of Revenue
• 06-8 Admin:06/01/2006 - Extensions Relating to Storms and Flooding, May 2006
• 06-7 Corp:04/21/2006 - Statutory Changes Relating to Unrelated Business Income of Nonprofit Corporations
• 06-6 Corp:05/09/2006 - Net Worth Calculation for REITS
• 06-5 Admin:04/13/2006 - New Penalties under G.L. c. 62C, ss. 35A-35E
• 06-4 Income:04/12/2006 - Deduction for Income upon which Taxes Have Been Paid under a Claim of Right
• 06-3 Admin:03/15/2006 - Interest Rate on Overpayments and Underpayments
• 06-2 Sales/Use:02/24/2006 - Amendments to Qualifying Small Business Exemption Under G.L. c. 64H, s. 6(qq)
• 06-1 Corp/Income/Sales/Use:05/31/2006 - An Act Providing Incentives to the Motion Picture Industry
• 05-24 Misc/Withholding:01/04/2006 - Lottery Assignment Withholding
• 05-23 Income:12/15/2005 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2006
• 05-22 Admin:12/15/2005 - Modified Electronic Filing Requirements
• 05-21 Admin:12/14/2005 - Interest Rate On Overpayments and Underpayments
• 05-20 Income:12/08/2005 - Lower Capital Gains Tax Rates for All of Tax Year 2002; New Capital Gains Tax Rate Beginning on January 1, 2003
• 05-19 Admin:12/05/2005 - Extensions Relating to Storms and Flooding, October 2005.
• 05-18 Corp/Income:01/13/2006 - Tax Changes Contained in "An Act Relative to Heating Energy Assistance and Tax Relief"
• 05-17 Income:11/30/2005 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised by St. 2005, c. 136)
• 05-16 Income:12/29/2005 - The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")
• 05-15 Sales/Use:02/10/2006 - Transfers of Prewritten Computer Software
• 05-14 Misc/Sales:10/14/2005 - Vehicle Rental Surcharge in Revere
• 05-13 Income:11/9/2005 - Peterson v. Commissioner of Revenue; Tax Year 2002 Capital Gains Tax Rate
• 05-12 Admin:09/14/2005 - Extensions Relating to Hurricane Katrina, 2005
• 05-11 Misc/Withholding:09/13/2005 - Effect of New Employee Classification Requirements under G.L. c. 149, s. 148B on Withholding of Tax on Wages under G.L. c. 62B
• 05-10 Admin:09/13/2005 - Interest Rate on Overpayments and Underpayments
• 05-9 Sales/Use:07/22/2005 - The 2005 Massachusetts Sales Tax Holiday Weekend
• 05-8 Sales/Use:07/14/2005 - Taxation of Internet Access, Electronic Commerce and Telecommunications Services: Recent Federal Legislation
• 05-7 Admin:06/15/2005 - Interest Rate on Overpayments and Underpayments
• 05-6 Sales/Use:06/6/2005 - Application of Bloomingdale's, Inc. ATB Decision to Open Tax Periods Prior to August 9, 2004
• 05-5 Corp/Income:05/10/2005 - An Act to Decouple from Federal Production Activity Deduction
• 05-4 Misc:04/29/2005 - RCN- BecoCom, LLC v. Commissioner of Revenue; Property Tax; Telephone Company Central Valuation; Entity Classification
• 05-3 Admin:03/24/2005 - Interest Rate On Overpayments and Underpayments
• 05-2 Income:02/16/2005 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
• 05-1 Sales/Use:01/25/2005 - Convention Center Financing Surcharge
• 04-34 Income:12/29/2004 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2005
• 04-33 Admin:12/21/2004 - Interest Rate on Overpayments and Underpayments
• 04-32 Income:09/28/2004 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 04-31 Admin:09/27/2004 - Interest Rate on Overpayments and Underpayments
• 04-30 Admin:10/26/2004 - Revised Electronic Filing Requirements
• 04-29 Corp:10/26/2004 - Effect of Recent Legislation on the Corporate Excise Non-income Measure Calculation and the Declaration of Estimated Tax by Corporations
• 04-28 Income:01/25/2005 - Changes to Massachusetts Installment Sale Elections
• 04-27 Admin:11/01/2004 - Certain Administrative, Wage Reporting and Insurance Payment Changes Contained in Chapter 262 of the Acts of 2004
• 04-26 Sales/Use:10/21/2004 - Sales/Use Tax changes Contained in Chapter 262 of the Acts of 2004
• 04-25 Income:10/26/2004 - Effect of Recent Legislation on the Personal Income Tax Withholding of Tax, and the Declaration of Estimated Tax by Individuals
• 04-24 Corp:03/18/2005 - Amendment to G.L. c. 63, s. 38N, DOR Certification of the Economic Opportunity Area Credit
• 04-23 Income:01/27/2005 - Changes in the Tax Treatment of Certain Estates and Trusts as a Result of Chapter 262 of The Acts Of 2004 as Revised
• 04-22 Corp:12/08/2004 - Recent Legislation that Impacts the Allocation and Apportionment of Income of Corporations and Other Taxpayers
• 04-21 Corp:09/29/2004 - Statutory Changes Concerning the Taxation of Security Corporations and Nonresident Partners of Securities Partnerships
• 04-20 Admin:08/31/2004 - Uniform Oil Response and Prevention Fee
• 04-19 Admin:07/30/2004 - Job Incentive Payment
• 04-18 Admin:07/07/2004 - Ferry Service Embarkation Fees
• 04-17 Income:07/07/2004 - Massachusetts Tax Issues Associated with Same-Sex Marriages
• 04-16 Admin:06/29/2004 - Interest Rate on Overpayments and Underpayments
• 04-15 Corp:06/09/2004 - Amendments to Massachusetts Corporate Excise Governing Domestic and Foreign Manufacturing Corporations and Research and Development Corporations
• 04-14 Sales/Use:05/25/2004 - The Massachusetts Sales Tax Holiday
• 04-13 Admin:05/14/2004 - Change to Final Determination for Purposes of "Federal Change" Provision in G.L. c. 62C, s. 30
• 04-12 Admin:05/14/2004 - Penalty for Failure to File, Report or Pay in the Prescribed Format
• 04-11 Income:04/08/2004 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
• 04-10 Corp:04/08/2004 - Recent legislation Clarifying Dividends that are Ineligible for the Dividends Received Deduction
• 04-9 Corp:04/08/2004 - Diversified Savings and Loan Holding Companies are Generally Excluded from the Definition of Financial Institution
• 04-8 Admin:03/26/2004 - Interest Rate on Overpayments and Underpayments
• 04-7 Corp:03/24/2004 - Changes to the Brownfields Credit and Investment Tax Credit Contained in Chapter 141 of the Acts of 2003
• 04-6 Income:04/01/2004 - Effect of the Federal Servicemembers Civil Relief Act (P.L. 108-189) on Massachusetts Nonresidents with Military Compensation
• 04-5 Income:03/03/2004 - Massachusetts Income Tax Filing Extensions for Military Personnel in a Combat Zone
• 04-4 Corp:02/25/2004 - Taxation of LLCs and under St. 2003, c. 26, s. 204
• 04-3 Admin:04/08/2004 - New Limitations on Payment of Refunds Claimed on Late Filed Returns
• 04-2 Sales/Use:02/15/2004 - Ferry Service Embarkation Fees
• 04-1 Admin:01/02/2004 - Interest Rate on Overpayments and Underpayments
• 03-25 Income:04/29/2004 - Depreciable Business Assets; Modifications for Decoupling from Federal Bonus Depreciation
• 03-24 Sales/Use:09/26/2003 - Convention Center Financing Surcharges
• 03-23 Income:09/22/2003 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 03-22 Admin:09/22/2003 - Interest Rate on Overpayments and Underpayments
• 03-21 Admin:09/10/2003 - Tax Return Extension for Corporations that are subject to the Interest or Intangibles Add Back Law, General Laws, Chapter 63, Sections 31I and 31J
• 03-20 Corp:09/25/2003 - Qualified Subchapter S Subsidiaries, Their Parents and Entity Level Taxes, G.L. c. 63, s. 32D
• 03-19 Corp:09/04/2003 - Effect of the Supplemental Budget (St. 2003, c. 4) on Certain Related Member Interest or Intangible Expenses and Costs and the Commissioner's Interpretation of The Sherwin-Williams Company v. Commissioner, 438 Mass. 71 (2002), rehearing denied (Feb. 28, 2003)
• 03-18 Admin:08/29/2003 - Changes to G.L. c. 62C Contained in the Fiscal Year 2004 Budget
• 03-17 Admin:08/29/2003 - Limitations Period for Taxpayers Failing to File Tax Returns
• 03-16 Sales/Use:08/29/2003 - Enhanced 911 Surcharges on Telephone Service
• 03-15 Admin:08/28/2003 - Postponement Of Requirement that Corporate Extensions be Filed Electronically
• 03-14 Admin:08/19/2003 - Extensions Relating to the August 14, 2003 Power Blackout in the Northeastern United States
• 03-13 Income:07/28/2003 - Taxation of Income Earned by Nonresidents
• 03-12 Admin:07/02/2003 - Interest Rate on Overpayments and Underpayments
• 03-11 Admin:07/01/2003 - Expansion of Mandatory Electronic Filing
• 03-10 Income:06/09/2003 - Application of Estate of Elise Palmer v. Commissioner of Revenue
• 03-9 Corp:05/30/2003 - Effect of the Supplemental Budget (St. 2003, c. 4) on Taxation with Respect to REITs
• 03-8 Income:04/08/2003 - Massachusetts Income Tax Filing Extensions for Military Personnel in the Persian Gulf Area
• 03-7 Admin:04/04/2003 - Interest Rate on Overpayments and Underpayments
• 03-6 Income:04/04/2003 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
• 03-5 Sales/Use:04/03/2003 - Prepaid Telephone Calling Cards and Prepaid Calling Arrangements
• 03-4 Admin:03/06/2003 - Settlement of The Inheritance Tax on Future Interests
• 03-3 Admin:01/03/2003 - Alternative Individual Use Tax Return: New Line Item on Personal Income Tax Return
• 03-2 Admin:01/02/2003 - Interest Rate on Overpayments and Underpayments
• 03-1 Sales/Use:02/20/2003 - Exemption from Massachusetts Use Tax for Tax Paid Under Laws of Another State
• 02-25 Admin:12/31/2002 - Extended Amnesty Program
• 02-24 Corp:11/27/2002 - Effect of Ace Property and Casualty Insurance Co. v. Commissioner of Revenue
• 02-23 Admin:11/27/2002 - Expanded Definition of Residency in G.L. c. 90 for Registration, Sales-Use Tax and Local Excise on Motor Vehicles
• 02-22 Admin:11/25/2002 - Mandatory Electronic Filing
• 02-21 Income:01/01/2003 - Capital Gains and Losses: Massachusetts Tax Law Changes
• 02-20 Admin:12/09/2002 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
• 02-19 Income:10/31/2002 - Massachusetts State Tax Relief for Victims of Terrorist Attacks
• 02-18 Admin:11/06/2002 - Tax Changes Contained in "An Act Enhancing State Revenues" and Related Acts
• 02-17 Admin:09/27/2002 - Interest Rate on Overpayments and Underpayments
• 02-16 Sales/Use:09/17/2002 - Application of Zekos v. Commissioner of Revenue A.T.B. Decision to Fundraising Sales by Charitable Organizations Using Auctioneers
• 02-15 Misc/Sales/Use:08/26/2002 - Excise Increase on Cigarettes, Cigars and Smoking Tobacco and Smokeless Tobacco under G.L. c. 64C
• 02-14 Admin:09/26/2002 - Amnesty Program
• 02-13 Admin:08/12/2002 - Revocation of Administrative Policy Regarding Voluntary Disclosure by Non-Filing Taxpayers
• 02-12 Sales/Use:08/01/2002 - Sales and Use Tax Treatment of Transfers of Asphalt and Concrete by Producers and Installers
• 02-11 Corp:08/01/2002 - Effect of Federal "Bonus" Depreciation Allowance
• 02-10 Admin:06/19/2002 - Application of Luchini v. Commissioner of Revenue
• 02-9 Admin:06/19/2002 - Interest Rate on Overpayments and Underpayments
• 02-8 Income:05/30/2002 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
• 02-7 Income:05/09/2002 - Massachusetts Exclusion Amounts for Retirement Plan Elective Deferrals For Tax Year 2002 (revoked by TIR 02-18)
• 02-6 Income:05/10/2002 - The Effect of Recent Federal Tax Law Changes to Retirement Plans; Contributions, Distributions and Rollovers (revoked by TIR 02-18)
• 02-5 Admin:04/05/2002 - Interest Rate on Overpayments and Underpayments
• 02-4 Income:02/22/2002 - Military Personnel Serving in Afghanistan
• 02-3 Income:02/22/2002 - Federal Election to Recognize Gain on Capital Assets Held on January 1, 2001
• 02-2 Sales/Use:01/24/2002 - Sales and Use Tax Exemptions for Aircraft and Replacement Parts
• 02-1 Admin:01/16/2002 - Interest Rate on Overpayments and Underpayments
• 01-21 Sales/Use:12/20/2001 - Room Occupancy Excise Exemption for Employees of the United States
• 01-20 Sales/Use:11/05/2001 - Taxation of the Internet: Extension of TIR 99-2
• 01-19 Income:01/14/2002 - Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised)
• 01-18 Income:10/02/2001 - Personal Income Tax Rates
• 01-17 Admin:09/27/2002 - Interest Rate on Overpayments and Underpayments
• 01-16 Admin:09/18/2001 - Extensions Relating to the September 11, 2001 Terrorist Attacks
• 01-15 Sales/Use:08/28/2001 - Convention Center Financing Fee On Room Occupancy
• 01-14 Sales/Use:08/28/2001 - Sales Tax on Merchandise Shipped Out-of-State: The Neiman Marcus Decision
• 01-13 Corp:08/28/2001 - Transition Rule for Utility Corporations Taxable Year
• 01-12 Income:08/28/2001 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
• 01-11 Corp:08/28/2001 - Effect of the Appellate Tax Boards in Combustion Engineering, Inc. v. Commissioner
• 01-10 Sales/Use:08/06/2001 - Application of Winthrop Printing, Inc. v. Commissioner
• 01-9 Admin:06/11/2001 - Interest Rate on Overpayments and Underpayments
• 01-8 Admin:06/15/2001 - Limitations Period for Taxpayers Failing to file Tax Returns
• 01-7 Sales/Use:06/15/2001 - Exemption from Sales Tax for Purchases of Tangible Personal Property by Certain Contractors and Subcontractors of Governmental Bodies for Use in Fulfilling Government Contracts under G.L. c. 64H, s. 6(tt)
• 01-6 Sales/Use:06/15/2001 - Tattooing and Body Art: Sales and Use Taxation
• 01-5 Admin:03/31/2001 - Statute of Limitations for Abatement Applications
• 01-4 Admin:03/29/2001 - Interest Rate on Overpayments and Underpayments
• 01-3 Income:01/22/2001 - Payment of Estimated Taxes by Participants in a Letter Ruling 99-17 TYPE Reorganization
• 01-2 Income:01/16/2001 - Effect of Recent Tax Law Changes on the Taxation of Real Estate Investment Trusts (REITs) Organized as Corporate Trusts
• 01-1 Admin:01/16/2001 - Interest Rate on Overpayments and Underpayments
• 00-13 Admin:11/29/2000 - Limitation Period for Taxpayers that Fail to File Tax Returns then Voluntarily Disclose the Failure to File to the Commissioner at a Later Date
• 00-12 Misc:11/17/2000 - Community Preservation Act Surcharges on Recorded and Registered Instruments
• 00-11 Sales/Use:10/25/2000 - Changes in the Exemption for Meals Sold from Vending Machines
• 00-9 Admin/Corp/Income/Misc/Sales/Use:09/29/2000 - Tax Changes in the Fiscal Year 2001 Budget
• 00-8 Income:09/01/2000 - Deduction for Certain Payments Made to Holocaust Survivors
• 00-6 Corp:06/09/2000 - Expiration of the Grandfather Provision that Exempted Certain Entities from the Financial Institution Excise
• 00-4 Income:03/03/2000 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
• 00-3 Sales/Use:02/10/2000 - Claiming the Bad Debt Reimbursement
• 00-2 Sales/Use:01/28/2000 - Convention Center Financing Surcharges
• 99-23 Income:12/29/1999 - The Effect of Recent Federal Tax Law Changes on Qualified Transportation Fringe Benefits and the Self-Employed Health Insurance Deduction
• 99-22 Corp:12/17/1999 - Effect of New York Times Sales
• 99-21 Sales/Use:12/17/1999 - Availability of G.L. c. 64H, ss. 6(r) and (s) Exemptions Extended to Purchases by Agents of Exempt Users
• 99-20 Income:12/17/1999 - Title 5 Septic System Expenditures Credit - Calculation of the Interest Subsidy Deduction
• 99-19 Admin/Income:12/17/1999 - Tax Changes in the Fiscal Year 2000 Budget, Other Than the Capital Gains and the Repeal of the "Pay to Play" Provisions
• 99-18 Admin:12/17/1999 - Legislative Repeal of So-Called "Pay to Play" Provisions
• 99-17 Income:12/29/1999 - Capital Gains and Losses: Massachusetts Tax Law Changes Retroactive to 1996
• 99-16 Admin:11/30/1999 - Application of Associated Testing Laboratories, Inc. v. Commissioner
• 99-15 Admin:10/08/1999 - Interest Rate on Overpayments and Underpayments
• 99-14 Corp/Income:09/03/1999 - Expanded Definition of "Federal Change"
• 99-13 Corp/Income:08/16/1999 - The Tax Credit Provisions of the Brownfields Act
• 99-12 Admin:07/19/1999 - Interest Rate on Overpayments and Underpayments
• 99-11 Admin:07/01/1999 - Repeal of So-Called "Pay To Play" Provisions
• 99-10 Corp:06/24/1999 - Filing Requirements for Qualified S Corporation Subsidiaries
• 99-9 Sales/Use:06/24/1999 - Tax Treatment of Purchases with U.S. Government Bankcards
• 99-8 Corp:04/16/1999 - The Effect of Cargill, Inc. on the Investment Tax Credit Under G.L. c. 63, s. 31A
• 99-7 Admin:04/16/1999 - Interest Rate on Overpayments and Underpayments
• 99-6 Income:04/14/1999 - Military Personnel Serving in Kosovo
• 99-5 Income:03/25/1999 - The Title 5 Credit and Federally Mandated Sewer Connections
• 99-4 Sales/Use:02/25/1999 - Sales and Use Tax Exemptions: Agents of Exempt Entities
• 99-3 Corp:02/11/1999 - Effective Date Clarification for Department Directive 99-1 (The Perini Directive)
• 99-2 Sales/Use:01/14/1999 - Taxation of the Internet, Electronic Commerce and Telecommunications Services: Recent Federal and Massachusetts Legislation
• 99-1 Admin:01/04/1999 - Interest Rate on Overpayments and Underpayments
• 98-16 Sales/Use:12/08/1998 - Sales and Use Tax Implications of Electric Utility Restructuring
• 98-15 Income:12/28/1998 - The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")
• 98-14 Misc:12/08/1998 - Release of Estate Tax Lien on Real Estate for Dates of Death on or after January 1, 1997
• 98-13 Corp/Income:12/08/1998 - Effect of decision in National Private Truck Council, Inc. v. Commissioner of Revenue on the scope of tax immunity of foreign corporations
• 98-11 Sales/Use:10/01/1998 - Taxation of Native American Business Activities
• 98-10 Sales/Use:10/01/1998 - Sales and Use Tax Treatment of Transfers of Asphalt and Concrete under Lawrence-Lynch Corporation v. Commissioner
• 98-9 Sales/Use:10/01/1998 - Trade-ins of Snow Vehicles and Recreation Vehicles
• 98-8 Income:10/13/1998 - Massachusetts 1998 Reducing Income Tax Act ("the Act")
• 98-6 Corp:09/09/1998 - Massachusetts Corporate Excise Treatment of Offshore Investment Companies
• 98-5 Sales/Use:07/09/1998 - Certain Sales of Power Used in Manufacturing
• 98-4 Admin:04/08/1998 - Interest Rate on Overpayments and Underpayments
• 98-3 Corp:12/08/1998 - Corporate Trusts and Single Sales Factor Apportionment under M.G.L. c. 63, s. 38(m)
• 98-2 Income:01/23/1998 - Massachusetts Personal Income Tax Treatment of Roth and Education IRAs
• 98-1 Misc/Sales/Use:01/28/1998 - Room Occupancy Excise Exemption for Employees of the United States Military Traveling on Official United States Military Orders
• 97-14 Corp/Income:12/30/1997 - Effect of Recent Federal Tax Law Changes on the Taxation of Regulated Investment Companies (RICs), Real Estate Investment Trusts (REITs), and Real Estate Mortgage Investment Conduits (REMICs)
• 97-13 Income:01/21/1997 - Personal Income Tax College Tuition Deduction
• 97-12 Income:12/18/1997 - Personal Income Tax Credit for Failed Cesspool or Septic System Title 5 Expenditures
• 97-10 Sales/Use:08/26/1997 - Temporary Sales Tax Moratorium on Internet Access and Related Telecommunications Services
• 97-8 Corp/Income:05/23/1997 - Massachusetts Income Tax Treatment of Limited Liability Companies and Other Unincorporated Business Entities After Federal Adoption of the "Check-the-Box" Method of Entity Classification
• 97-7 Income:05/23/1997 - Saving Incentive Match Plan for Employees - "SIMPLE" Account
• 97-6 Corp/Income:05/08/1997 - Effect of Recent Federal Tax Law Changes on the Taxation of S Corporations and Their Shareholders
• 97-4 Corp:05/08/1997 - Corporate Excise; Harbor Maintenance Tax Credit
• 97-3 Income:05/08/1997 - Capital Gains and Losses Reporting for 1996: Forms Clarification and Errata
• 97-2 Income:05/08/1997 - Massachusetts Tax Treatment of Certain Pension Income
• 97-1 Misc/Sales/Use:05/28/1997 - Excise on Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B
• 96-9 Sales/Use:10/16/1996 - Temporary Certificates of Exemption for Sales and Use Tax, Revoking LR 82-101
• 96-8 Sales/Use:06/14/1996 - Sales Nexus; Revocation of Technical Information Release 88-13
• 96-5 Sales/Use:06/14/1996 - Sales Tax Exemption for Direct Mail Promotional Advertising
• 96-4 Sales/Use:05/06/1996 - Sales Tax Exemption; Meals in Assisted Living Residences
• 96-2 Admin/Sales/Use:03/16/1996 - Limitations Period for Non-Filing Taxpayers
• 95-9 Income:01/31/1996 - Income Taxation of Contributory Public Employee Pensions of Other States
• 95-8 Admin:10/30/1995 - Reproduction of Department of Revenue Forms
• 95-7 Income:01/10/1996 - Change in the Definition of "Resident" for Massachusetts Income Tax Purposes
• 95-6 Corp:10/25/1995 - Statutory Changes in Taxation of Financial Institutions: Estimated Payments for the 1995 Tax Year
• 95-2 Income:03/15/1995 - Massachusetts Income Tax Reporting of Employer Reimbursement for Moving Expenses Incurred after December 31, 1993
• 94-9 Admin:10/12/1994 - Voluntary Dissolution of Corporations: Department of Revenue Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after Repeal of Voluntary Dissolutions Regulation 830 CMR 62C.32.1
• 94-7 Admin:05/03/1994 - William I. Koch v. Commissioner of Revenue
• 94-6 Sales/Use:04/12/1994 - Meals Tax Exemption for Continuing Care Facilities
• 94-5 Admin:04/01/1994 - Interest Rate on Overpayments and Underpayments
• 94-4 Admin:03/04/1994 - Withdrawals from Deposit Transaction Funds by Bottlers and Distributors
• 94-3 Admin:02/04/1994 - Electronic Funds Transfer Program
• 94-2 Sales/Use:02/02/1994 - Use of Direct Payment Certificates
• 93-11 Admin:10/22/1993 - Change in Deadline for Filing Abatement Application
• 93-9 Income:09/10/1993 - Amnesty Program Limited to Nonresident Nonfilers; Foreign Corporation Nonfilers and Persons Owing Use Tax
• 93-8 Corp:07/21/1993 - Effect of IRC s. 1103 Repeal on Definition of Bank Holding Company Set Forth in G.L. c. 63, s. 38B(b)
• 93-7 Admin:06/24/1993 - Interest Rate on Overpayments and Underpayments
• 93-6 Income:04/20/1993 - Income Tax; Employees of Interstate Motor and Rail Carriers
• 93-5 Admin:04/02/1993 - Interest Rate on Overpayments and Underpayments
• 93-4 Income:03/26/1993 - Automatic Extension of Time to File Personal Income Tax Returns
• 93-3 Income:03/09/1993 - Massachusetts Income Tax Withholding on Eligible Rollover Distributions from I.R.C. s. 410 Qualified Plans and s. 403(b) Annuities
• 93-1 Income:01/11/1993 - Interest Deduction on Massachusetts Estate Tax Liabilities
• 92-6 Admin:12/23/1992 - Statutory Changes in Calculation of Interest and Penalties
• 92-5 Corp:10/9/1992 - Effect of Allied-Signal on Apportionment under G.L. c. 63, s. 38
• 92-4 Admin:09/16/1992 - Voluntary Dissolution of Corporations: Department of Revenue Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after St. 1991, c. 529
• 92-3 Income:04/28/1992 - Military Retirement Benefits Remain Subject to Income Tax
• 92-2 Sales/Use:03/27/1992 - Claiming the Bad Debt Reimbursement
• 92-1 Sales/Use:01/10/1992 - Sales Price of Motor Vehicles
• 91-9 Corp:01/22/1991 - Ordering of the Corporate Excise Deductions for Net Operating Loss and Dividends Received
• 91-8 Corp:11/25/1991 - Claiming the Research Credit for Taxable Years Beginning During 1990 and Ending During 1991
• 91-7 Sales/Use:10/03/1991 - Use Tax Exemption for Sales upon which Tax was Paid under Laws of Another State
• 91-6 Admin:09/06/1991 - Reproduction of Department of Revenue Forms
• 91-5 Sales/Use:06/28/1991 - Effect of Repeal of Sales Tax on Services
• 91-4 Corp:07/19/1991 - DOR Interpretation of St. 1988, c. 202, s. 31
• 91-3 Income:04/12/1991 - Massachusetts Income Tax Filing Extensions for Military personnel in the Persian Gulf Area
• 91-2 Admin:03/19/1991 - Calculation of Interest and Penalties under Molesworth Decisions
• 91-1 Sales/Use:03/29/1991 - Resale of Telecommunication Services
• 90-9 Sales/Use:08/24/1990 - Massachusetts Sales and Use Taxation of Purchases of Production-Related Tangible Personal Property by Broadcasters and Newspaper Publishers
• 90-8 Sales/Use:08/22/1990 - Taxation of Sales and Use of Telecommunication Services
• 90-7 Income:09/21/1990 - Taxation of Sales and Use of Gas, Steam, Electricity, and Heating Fuel
• 90-6 Income:08/27/1990 - Lead Paint Removal Credit
• 90-5 Income:05/11/1990 - Massachusetts Treatment of Charitable Contributions in Domicile Cases
• 90-4 Income:04/11/1990 - Massachusetts Income Tax Effect of Changes in the Internal Revenue Code Regarding Employer-Provided Educational Assistance and Legal Services, Student Dependents, Child Care Expenses, and Long-Term Contracts
• 90-3 Income:04/06/1990 - Deduction of Reimbursed Employee Business Expenses for 1989 Taxable Years
• 90-2 Income:03/29/1990 - Massachusetts Income Tax Treatment of Part C Income Under St. 1989, c. 287, ss. 18, 19
• 90-1 Corp:01/19/1990 - Re-Qualified S Corporations: Calculation of Massachusetts Accumulated Adjustments Accounts and Massachusetts Earnings and Profits; Consequences of Actual Distributions
• 89-11 Admin:12/08/1989 - Application for Waiver of Interest and Penalties for Massachusetts Residents Assessed for Use Taxes as a Result of Tri-State Compact with Rhode Island and Connecticut
• 89-10 Income:02/13/1990 - Massachusetts Income Tax Treatment of Contributory Public Employee Retirement Plans of Other States
• 89-9 Admin:11/07/1989 - Computer-Generated Department of Revenue Forms 1 and ABC
• 89-8 Income:09/18/1989 - Income Tax Treatment of Interest and Gains on Federal Obligations; IRA Distributions Consisting of Interest Derived from Federal Obligations
• 89-7 Sales/Use:06/19/1989 - Massachusetts Room Occupancy Excise Treatment of Recreational Establishments After Eastover v. Commissioner, ATB Decision
• 89-6 Income:04/03/1989 - Massachusetts Tax Treatment of Retirement Pay Unchanged after U.S. Supreme Court Decision
• 89-5 Admin:04/12/1989 - Error in Instructions to Form 33X, Amended Individual Income Tax Return
• 89-4 Admin:03/24/1989 - Reporting Income Earned on Massachusetts Term and Time Deposits Pending Appeal of Lonstein v. Commissioner of Revenue
• 89-3 Income:03/23/1989 - Procedure for Adoption of Calendar Taxable Year by Common Trust Funds
• 89-2 Income:04/03/1989 - Massachusetts Income Tax Treatment of Passive Activity Losses under Sec. 469 of the Internal Revenue Code
• 89-1 Admin:02/08/1989 - Waiver of Requirement of Filing Massachusetts Schedule 3K-1 and Substituting Federal K-1 and Cover Statement with Form 3
• 88-13 Sales/Use:12/08/1988 - Sales Nexus; Amendment of G.L. c. 64H, s. 1(5)
• 88-12 Income:01/23/1988 - The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax
• 88-11 Corp:10/07/1988 - Massachusetts S Corporations' Depreciation Deductions under the Tax Reform Act of 1986 and Basis Adjustments
• 88-10 Corp:09/15/1988 - Combined Filing under G.L. c. 63, s. 32B; General Electric Decision and Subsequent Statutory Amendments
• 88-9 Sales/Use:08/29/1988 - Sales Tax Treatment of Purchases with U.S. Government Bankcards
• 88-8 Corp/Income:08/11/1988 - Massachusetts Requirements on Taxpayers Making Section 444 Elections
• 88-7 Income:07/05/1988 - New Massachusetts Basis Rules
• 88-6 Income:05/05/1988 - Excess Revenue Credit for Fiscal-Year Taxpayers
• 88-5 Income:04/05/1988 - Income From Short Taxable Year; Four-Year Spread Not Available to Trust Beneficiaries
• 88-4 Income:04/05/1988 - Procedure for Trusts on Short Taxable Year to Claim Exemptions on Behalf of Beneficiaries
• 88-3 Corp/Income:03/14/1988 - Mass Due Dates for Partnerships, S Corporations, and Personal Service Corporations Considering and I.R.C. s. 444 Election
• 88-2 Income:03/101988 - Item Number Error in 1987 Form 1-NR Instructions
• 88-1 Admin/Income:02/10/1988 - Form 2S -- Procedures For Filing and Information Required
• 87-15 Corp/Income:12/17/1987 - Accounting Method Changes by Banks and Utilities Required Under the Tax Reform Act of 1986
• 87-14 Corp/Income:12/17/1987 - Accounting Method Changes by C Corporations, S Corporations, Partnerships, and Corporate Trusts Required Under the Tax Reform Act of 1986
• 87-13 Corp/Income:12/17/1987 - Short Taxable Years for Partnerships, S Corporations, and Personal Service Corporations
• 87-12 Admin:12/01/1987 - Reproduction of DOR forms
• 87-11 Sales/Use:09/29/1987 - Sales Tax "Breakage"
• 87-10 Income:10/08/1987 - Capital Loss Carryovers: Transition Rules
• 87-9 Misc:10/01/1987 - Jet Fuel Tax
• 87-8 Income:06/29/1987 - Massachusetts Tax Treatment of Trust with Short Taxable Years
• 87-7 Misc:06/24/1987 - Jet Fuel Tax
• 87-6 Admin:06/18/1987 - The Continuous Levy and The Six Month Levy, New Levy Forms, and Penalties for Failure to Comply with the Levy Laws
• 87-5 Misc:05/27/1987 - Diplomatic Exemption for Motor Fuels Excises
• 87-4 Income:04/06/1987 - Fringe Benefits Included in State Wages for 1986
• 87-3 Misc:03/23/1987 - Jet Fuel Tax
• 87-2 Income:04/13/1987 - Computation of Massachusetts Investment Tax Credit
• 87-1 Sales/Use:03/13/1987 - Changes in Sales Tax
• 86-8 Sales/Use:12/30/1986 - Jet Fuel Tax
• 86-7 Admin/Income:12/27/1986 - Expedited Abatement Procedures for Claiming Refunds of Overpaid Taxes Resulting from Treatment of a Portion of AT&T Distributions as Taxable Dividend
• 86-6 Sales/Use:09/25/1986 - Jet Fuel Tax
• 86-5 Income:09/25/1986 - Rental Deduction (Married Couples) Filing Jointly and Separately
• 86-4 Estate:09/23/1986 - M.G.L. c. 65C Massachusetts Estate Tax
• 86-3 Corp:09/22/1986 - Lane TIR
• 86-2 Sales/Use:07/27/1986 - Jet Fuel Tax
• 86-1 Sales/Use:03/26/1986 - Jet Fuel Tax
• 85-9 Sales/Use:12/09/1985 - Jet Fuel Tax
• 85-8 Sales/Use:09/19/1985 - Jet Fuel Tax
• 85-7 Sales/Use:09/13/1985 - Sales Tax Exemption for Sales of Certain Medical Equipment
• 85-6 Corp:08/14/1985 - Interest from the Obligations of the United States and any State Included in the Income Measure of the Massachusetts Corporate Excise
• 85-5 Sales/Use:07/25/1985 - Jet Fuel Tax
• 85-4 Income:04/16/1985 - Impact of Plymouth Home National Bank Decision on the Taxation of Distributions Received from a Corporate Trust
• 85-3 Income:01/11/1985 - Child, Disabled/Dependent Spouse Care Deduction 1984, Income Tax Form 1 Instruction
• 85-2 Corp:01/08/1985 - Impact of Polaroid Decision on Unitary Reporting in Massachusetts
• 85-1 Sales/Use:01/03/1985 - Five-Year Limit for Certificate of Exemption from Sales and Use Tax
• 84-4 Corp:12/04/1984 - The Massachusetts Tax Treatment of Federal S Corporations
• 84-3 Admin:12/03/1984 - Saturday, Sunday and Holiday Due Dates
• 84-2 Admin:06/01/1984 - Automatic Extension of Period for Filing Income Tax Returns
• 84-1 Sales/Use:02/01/1984 - 1983 Income Tax Form - Form 1, Schedule D Correction
• 83-3 Admin:12/29/1983 - Expiration of Amnesty Program
• 83-2 Admin:10/14/1983 - Amnesty Program
• 83-1 Sales/Use:03/08/1984 - Sales Taxation of Dental Equipment and Supplies
• 82-5 Sales/Use:12/16/1982 - Sales Taxation of Refuse Container Rentals
• 82-4 Income:12/06/1982 - Income Taxation of Interest from Money Market Deposit Accounts
• 82-3 Admin:10/29/1982 - Rate of Interest
• 82-2 Corp/Sales/Use:09/16/1982 - "Safe Harbor" Leases
• 82-1 Income:01/18/1982 - Income Tax-Use of Federal Schedule C and Reconciliation Statement Requirement
• 81-2 Sales/Use:10/09/1981 - Use Tax Exemption for Sales Upon Which Tax was Paid Under Laws of Another State
• 81-1 Income:08/21/1981 - Income Taxation of Interest from "Tax-Exempt Savings Certificates"
• 80-4 Income:11/14/1980 - Income Taxation of Contributory Pensions from Other States
• 80-3 Income:09/17/1980 - Income Tax Withholding Methods
• 80-2 Income:04/11/1980 - Income Tax Treatment of Interest and Gains on Certain Bonds
• 80-1 Admin/Income:02/15/1980 - Income Tax Withholding by Trustees of Certain Charitable Trusts
• 79-6 Income:12/19/1979 - Income Taxation Of Gambling Winnings
• 79-5 Sales/Use:07/09/1979 - Room Occupancy Excise: Rentals For More Than Ninety Consecutive Days
• 79-4 Sales/Use:07/06/1979 - Alcohol as a Special Fuel
• 79-3 Sales/Use:07/03/1979 - Gasohol
• 79-2 Income:01/31/1979 - Sale or Exchange of Personal Residence During 1978
• 79-1 Income:01/30/1979 - Taxation of Lump-Sum Distribution of Qualified Employee Benefit Plan