2006 Releases

TIR 06-26: Bonds for Public Infrastructure Improvements under St. 2006, c. 293, §§ 5--12

Tax Administration
TIR 06-25: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2007

Personal Income Tax
TIR 06-24: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 06-23: 2006 Amendment to G.L. c. 63, § 38N - Modification of DOR's Role in Reviewing Certified Projects

Corporate Excise
TIR 06-22: Medical Device Tax Credit Provisions in St. 2006, c. 144 and c. 145

Corp/Income
TIR 06-21: Revised Rules for Automatic Extensions of Time to File Tax Returns For Certain Taxpayers

Tax Administration
TIR 06-20: The Pension Protection Act of 2006: Charitable IRA Distributions

Personal Income Tax
TIR 06-19: Effect of the Appellate Tax Board's Rulings in Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of Revenue and Related Rulings

Tax Administration
TIR 06-18: Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicles

Sales and Use Tax
TIR 06-17: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older

Personal Income Tax
TIR 06-16: Effect of Recent Economic Incentive Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration

Admin/Corp/Income
TIR 06-15: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 06-14: Personal Income Tax Commuter Deduction

Personal Income Tax
TIR 06-13: The 2006 Massachusetts Sales Tax Holiday Weekend

Sales and Use Tax
TIR 06-12: 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

Miscellaneous
TIR 06-11: Payments in Error

Tax Administration
TIR 06-10: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 06-9: Effect of the Appellate Tax Board's Decision in EUA Ocean State Corp. v. Commissioner of Revenue

Corporate Excise
TIR 06-8: Extensions Relating to Storms and Flooding, May 2006

Tax Administration
TIR 06-7: Statutory Changes Relating to Unrelated Business Income of Nonprofit Corporations

Corporate Excise
TIR 06-6: Net Worth Calculation for REITS

Corporate Excise
TIR 06-5: New Penalties under G.L. c. 62C, §§ 35A–35E

Tax Administration
TIR 06-4: Deduction for Income upon which Taxes Have Been Paid under a Claim of Right

Personal Income Tax
TIR 06-3: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 06-2: Amendments to Qualifying Small Business Exemption under G.L. c. 64H, § 6(qq)

Sales and Use Tax
TIR 06-1: An Act Providing Incentive To The Motion Picture Industry

Corp/Income/Sales/Use

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2006 Releases