2002 Releases

TIR 02-25: Extended Amnesty Program

Tax Administration
TIR 02-24: Effect of Ace Property & Casualty Insurance Co. v. Commissioner of Revenue

Corporate Excise
TIR 02-23: Expanded Definition of Residency in G.L. c. 90 for Registration, Sales/Use Tax and Local Excise on Motor Vehicles

Tax Administration
TIR 02-22: MANDATORY ELECTRONIC FILING

Tax Administration (Superceded by TIR 04-30)
TIR 02-21: Capital Gains and Losses: Massachusetts Tax Law Changes

Personal Income Tax
TIR 02-20: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older

Tax Administration (TIR 02-20 modifies and supplements TIR 01-19)
Massachusetts State Tax Relief for Victims of Terrorist Attacks (TIR 02-19)

Personal Income Tax
TIR 02-18: Tax Changes Contained in "An Act Enhancing State Revenues" and Related Acts

Income/Sales/Use/Estate Tax
TIR 02-17: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 02-16: Application of Zekos v. Commissioner of Revenue A.T.B. Decision to Fundraising Sales by Charitable Organizations Using Auctioneers

Sales and Use Tax
TIR 02-15: Excise Increase on Cigarettes, Cigars and Smoking Tobacco

Misc/Sales/Use
TIR 02-14: Amnesty Program

Tax Administration
TIR 02-13: Revocation of Administrative Policy Regarding Voluntary Disclosure by Non-Filing Taxpayers

Tax Administration
TIR 02-12: Sales and Use Tax Treatment of Transfers of Asphalt and Concrete by Producers and Installers

Sales and Use Tax
TIR 02-11: Effect of Federal "Bonus" Depreciation Allowance (as revised)

Corporate Excise
TIR 02-10: Application of Luchini v. Commissioner of Revenue

Tax Administration
TIR 02-9: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 02-8: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits

Personal Income Tax
TIR 02-7: Massachusetts Exclusion Amounts For Retirement Plan Elective Deferrals For Tax Year 2002

Personal Income Tax (revoked by TIR 02-18)
TIR 02-6: The Effect of Recent Federal Tax Law Changes to Retirement Plans; Contributions, Distributions and Rollovers

Income Tax (revoked by TIR 02-18)
TIR 02-5: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 02-4: Military Personnel Serving in Afghanistan

Personal Income Tax
TIR 02-3: Federal Election to Recognize Gain on Capital Assets Held on January 1, 2001

Personal Income Tax
TIR 02-2: Sales and Use Tax Exemptions for Aircraft and Replacement Parts

Sales and Use Tax
TIR 02-1: Interest Rate on Overpayments and Underpayments

Tax Administration

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2002 Releases