Regulation

Regulation  830 CMR 111M.00: Individual health coverage

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.

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Click here to read the text of 830 CMR 111M.00 or download a PDF copy of the regulation below.

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