DOR administers and enforces tax statutes in the Commonwealth under the Massachusetts General Laws. In addition, DOR's Rulings and Regulations Bureau issues documents that explain Massachusetts tax laws and related court decisions, clarify the Department's position on a variety of tax issues, and details certain Departmental procedures.

  • Regulations (830 CMR) Codified in Chapter 830 of the Code of Massachusetts Regulations further interpret the statutory provisions governing taxation and set forth Department procedures.

  • Technical Information Releases (TIR) 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 DOR's official position. It has the status of precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the TIR.

  • DOR Directives (DD) concern current Department policy, practice or interpretation, and provide details or supplementary information, clarify ambiguities, resolve inconsistencies or explain and elaborate on issues. A directive states the official policy of the DOR, will be used as precedent unless or until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the Directives.

  • Letter Rulings (LR) are advisory rulings, prospective in nature, issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws.

  • Information Letters are Department responses to requests by individuals or organizations for general tax information. They call attention to well established principles of tax law without applying the law to a specific set of facts. They are informational only.

  • Administrative Procedures (AP) are intended to assist taxpayers in dealing with the Massachusetts tax system as administered by the Department of Revenue. They attempt to set out in clear and concise fashion the steps that must be followed in dealing with a particular tax matter such as applying for an abatement. They are, however, descriptive and informational only. They do not have the force of law and are not to be confused with Regulations, Directives, Technical Information Releases or other official statements on Department policy.

Massachusetts References: