What are Regulations (CMRs)?
Regulations interpret the statutory provisions governing taxation and set forth Departmental procedures. A regulation has been adopted by the Department via a public hearing and approved by the Secretary of Administration and Finance. It also is filed with the Office of the Secretary of State and appears under the arrangement of the official Code of Massachusetts Regulations (CMRs).
- 830 CMR 40S.1.1 Smart Growth School Cost Reimbursement Procedures
- 830 CMR 58.2.1 Manufacturing Corporations
- 830 CMR 58.3.1 Qualifications of Assessors
- 830 CMR 59.5.1 Property Tax Exemption of Athletic Property of Charitable Organizations
- 830 CMR 64G.3A.1 Local Option Room Occupancy Excise
- 830 CMR 64J.4.1 Local Option Aircraft (Jet) Fuel Tax
Technical Information Releases (TIRs)
What are TIRs?
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.
- TIR 13-16: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- TIR 09-13: Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase
- TIR 08-20: Decision of Supreme Judicial Court in Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue
- TIR 07-2: Lowney v. Commissioner of Revenue (Room Occupancy Excise)
- TIR 05-4: RCN-BecoCom, LLC v. Commissioner of Revenue; Property Tax; Telephone Company Central Valuation; Entity Classification
- TIR 04-18: Ferry Service Embarkation Fees
What are Directives?
Directives 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 Department, has the status of precedent 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 Directive.
- 12-5 Property/Corp:10/04/2012 - Procedure for Inclusion in annual List of Corporations for Property Tax and Other Purposes (New electronic filing requirement for corporations and unincorporated entities seeking to be included on the annual list published by DOR under G.L. c. 58, § 2 for the use of local assessors.)
Last Page Update 1/08/2013