| Date: | 12/16/2016 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Regulatory Authority: |
MGL c. 62C, § 3 MGL c. 62C, § 8B MGL c. 111M, § 5 |
| Official Version: | Purchase the official print version |
830 CMR 111M.00 governs the role of the Department of Revenue in implementing the Health Care Reform Act and how a penalty is assessed when a taxpayer has failed to indicate on a personal income tax return whether or not they have health insurance, or if they report that they have no creditable coverage in force.