While taxpayers and practitioners are welcome to make comments in person at the public hearings, the Department encourages comments be submitted in writing to RulesandRegs@dor.state.ma.us or to the Rulings and Regulations Bureau, P.O. Box 9566, Boston, MA 02114-9566.
Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner holds public hearings on proposed regulations or proposed regulation amendments.