Guide Massachusetts law about taxation

A compilation of laws, regulations, cases and web sources on taxation law.

Massachusetts laws

MGL c.58-c.65C Taxation

Massachusetts regulations

830 CMR Department of Revenue

Agencies and forms

Web sources

Donating a Car to Charity, Mass. Attorney General
Provides "tips to consider when deciding whether to donate your car to charity."

DOR Directive 89-3: Divorce judgment nisi and filing status, Mass. Dept. of Revenue
"Since the material (and tax) status of a divorced or divorcing individual depends on the nature of the judgment of divorce in effect at the close of the tax year, if the judgment nisi is in effect at that time, the taxpayer is married and must file either jointly or as married filing separately. If the judgment nisi has then become absolute, the taxpayer's filing status is 'single'."

Every Landlord's Tax Deduction Guide, Nolo, 2016
A plain English tax guide for landlords which includes information on repairs, startup expenses, depreciation and more. Requires Library Card for access

Every Nonprofit's Tax Guide, Nolo, 2015 
"Turn to this book whenever you have a question about IRS rules or nonprofit compliance issues." Requires Library Card for access

Personal Income Tax, Mass. Dept. of Revenue.

A Guide to Sales Tax on Meals, Mass. Dept. of Revenue
It describes the tax, what types of transactions are taxable, and what a vendor must do to comply with the law

Health Care Reform Information, Mass. Dept. of Revenue
Includes information on the tax implications of health care reform, with forms and more, for individuals, employers and insurance carriers

Legal Library, Mass. Dept. of Revenue
Includes TIRs, Directives, Revenue Rulings, Regulations and more

Report of the Supreme Judicial Court's Ad Hoc Committee on Bosch Litigation, 2014.
The committee recommends that "No longer would [the SJC] hear and decide every Bosch case in Massachusetts. The cases instead would be allocated between the Supreme Judicial Court and the Probate and Family Court, based on the nature of the issues involved. Under the proposed approach, the Supreme Judicial Court would concentrate on those cases that involve novel or unsettled issues of Massachusetts law or are otherwise of significance beyond the parties and the specific facts of the case."

Stand Up to the IRS, Nolo, 2015
Includes information on winning your audit, going to court, small business, penalties, interest and more. Requires Library Card for access.

Surviving an IRS Tax Audit, Nolo, 2012
How audits work, types of audits, audit appeals, going to court and more. Requires Library Card for access

Tax Deductions for Professionals, Nolo, 2016.
Includes information on tax deductions, travel expenses, home office deductions, inventory and more. Requires Library Card for access

Tax rates, Mass. Dept. of Revenue
"provides a graph of the different tax rates and brackets in Massachusetts."

Understanding Our Tax System: A Primer for Active Citizens, Kurt Wise and Noah Berger, 2010
"With the help of this guide, readers can achieve a solid understanding of how the Massachusetts tax system works..."

More information

Ask a law librarian

Last update: March 16, 2018


Tell us what you think