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TIR 03-25: Depreciable Business Assets; Modifications For Decoupling From Federal Bonus Depreciation
Personal Income Tax -
TIR 03-24: Convention Center Financing Surcharges
Sales and Use Tax (TIR 00-2 is revoked and replaced by TIR 03-24) -
TIR 03-23: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
Personal Income Tax -
TIR 03-22: Interest Rate On Overpayments And Underpayments
Tax Administration -
TIR 03-21: Tax Return Extension for Corporations that are subject to the Interest or Intangibles Add Back Law, General Laws, Chapter 63, Sections 31I and 31J
Tax Administration -
TIR 03-20: Qualified Subchapter S Subsidiaries, Their Parents, and Entity Level Taxes, G.L. c. 63, § 32D
Corporate Excise -
TIR 03-19: 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
Corporate Excise -
TIR 03-18: Changes to G.L. c. 62C Contained in the Fiscal Year 2004 Budget
Tax Administration -
TIR 03-17: Limitations Period for Taxpayers Failing to File Tax Returns
Tax Administration -
TIR 03-16: Enhanced 911 Surcharges on Telephone Service
Sales and Use Tax -
TIR 03-15: Postponement of Requirement that Corporate Extensions be Filed Electronically
Tax Administration (Superceded by TIR 04-30) -
TIR 03-14: Extensions Relating to the August 14, 2003 Power Blackout in the Northeastern United States
Tax Administration -
TIR 03-13: Taxation of Income Earned by Nonresidents
Personal Income Tax -
TIR 03-12: Interest Rate on Overpayments and Underpayments
Tax Administration -
TIR 03-11: Expansion of Mandatory Electronic Filing
Tax Administration (Superceded by TIR 04-30) -
TIR 03-10: Application of Estate of Elise Palmer v. Commissioner of Revenue
Personal Income Tax -
TIR 03-9: Effect of the Supplemental Budget (St. 2003, c. 4) on Taxation with Respect to REITs
Corporate Excise -
TIR 03-8: Massachusetts Income Tax Filing Extensions for Military Personnel in the Persian Gulf Area
Personal Income Tax -
TIR 03-7: Interest Rate on Overpayments and Underpayments
Tax Administration -
TIR 03-6: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
Personal Income Tax -
TIR 03-5: Prepaid Telephone Calling Cards and Prepaid Calling Arrangements
Sales and Use Tax -
TIR 03-4: Settlement Of The Inheritance Tax On Future Interests
Tax Administration -
TIR 03-3: Alternative Individual Use Tax Return: New Line Item on Personal Income Tax Return
Tax Administration -
TIR 03-2: Interest Rate on Overpayments and Underpayments
Tax Administration -
TIR 03-1: Exemption From Massachusetts Use Tax for Tax Paid Under Laws of Another State
Sales and Use Tax (Please note: MA sales/use tax rate was increased to 6.25% effective August 1, 2009. )