DOR Regulations

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).

Amending Regulations

Regulation amendments are subject to the same requirements as promulgated regulations. Under Massachusetts General Laws c. 30A, before the adoption amendment or repeal of a regulation, the Department must publish a "Notice of Public Hearing" and make its proposed regulations or proposed regulation amendments available to the public. The Department then holds a hearing on the proposed item. Proposed regulations and amendments are proposals only and have no legal effect. They are often modified, pursuant to public comment, before promulgation and in some cases are never adopted

Table of Contents

14.00: Department of Revenue Personnel

18, 119A, 175: Child Support Enforcement

40S.00: Smart Growth School Cost Reimbursement

58.00, 59.00: Local Taxes, Local Assessment

62.00: Income Tax

62B.00: Withholding and Estimated Taxes

62C.00: State Tax Administration

62E.00: Wage Reporting System

62F.00: Limitation on the Growth of State Tax Revenues

63.00: Taxation of Corporations

63B.00: Declaration of Estimated Tax by Corporations

64A, 64C, 64E, 64F, 64G, 64J, 94E, 270: Miscellaneous Excises

64H.00: Sales and Use Tax

64N.00: Marijuana Retail Taxes

94.00: Abandoned Deposit Amounts

111M.00: Individual Health Coverage

176I.00: Preferred Provider Arrangements

175M.00: Paid Family And Medical Leave

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