Administrative Procedures set out guidelines and procedures about how particular parts of the Department of Revenue operate. They are intended to provide general information about Department of Revenue policies and procedures. Administrative Procedures are, however, descriptive and informational only.
- This page, DOR Administrative Procedures, is offered by
- Massachusetts Department of Revenue
DOR Administrative Procedures
Table of Contents
AP 101: Organizations Exempt From Sales Tax
Sales and Use Tax
AP 102: Diplomatic/Consular Exemptions
Sales and Use Tax
AP 110: Gasoline Excise
Miscellaneous
AP 111: Special Fuels G.L. c. 64E
Miscellaneous
AP 112: Motor Carrier Excise Tax: G.L. c. 64F
Miscellaneous
AP 113: Jet Fuel Tax
Miscellaneous
AP 114: Tobacco Products Excise
Miscellaneous
AP 201: Installment Sales
Income Tax
AP 241: Estimated Income Tax Payments
Income Tax
AP 302: Security Corporation Classification
Corporate Excise
AP 303: Manufacturing Corporations
Corporate Excise
AP 304: Applications for Section 42 Method of Apportionment
Corporate Excise
AP 331: Corporate Estimated Tax Payments
Corporate Excise
AP 500: Estate and Inheritance Tax
Estate Tax
AP 601: Assistance, Service, Obtaining Information
Administrative
AP 602: Problem Resolution Office
Administrative
AP 603: Filing and Tax Forms
Administrative
AP 604: Extensions of Time to File Tax Returns
Administrative
AP 605: Amending Tax Returns
Administrative
AP 606: Refund Intercepts
Administrative
AP 607: Office of the Taxpayer Advocate
Administrative
AP 609: Verification of Returns Through Audit
Administrative
AP 610: Bills and Demands for Payment
Administrative
AP 611: DOR Assessments
Administrative
AP 612: Interest and Penalties
Administrative
AP 614: Power of Attorney
Administrative
AP 615: Public Written Statements
Administrative
AP 616: Registration Information - Sales Tax, Meals Tax, Room Occupancy Excise, Withholding Tax, and Other Miscellaneous Excises
Administrative
AP 617: Inspectional Services Functions
Administrative
AP 619: Reporting Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate
Administrative
AP 620: Reporting Changes in Tax Due to Another United States or Canadian Jurisdiction
Administrative
AP 627: Applications for Abatement
Administrative
AP 628: Resolution of Disputes at the Office of Appeals
Administrative
AP 629: Appeals from Denial or Deemed Denial of Application for Abatement to the Appellate Tax Board
Administrative
AP 630: Appeals from Appellate Tax Board Decisions
Administrative
AP 631: The Collection Process
Administrative
AP 632: Other Court Actions
Administrative
AP 633: Guidelines for the Waiver and Abatement of Penalties
Administrative
AP 634: Offers in Compromise
Administrative
AP 635: Early Mediation Program
Administrative
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