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
- This page, DOR Directives, is offered by
- Massachusetts Department of Revenue
Table of Contents
2010 - 2014 Directives
2005 - 2009 Directives
2000 - 2004 Directives
1995 - 1999 Directives
1989 - 1994 Directives
1986 - 1988 Directives
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