MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
Regulation 830 CMR 14.3.1: Reg Fact Sheet
Table of Contents
830 CMR 14.3.1: Volunteer Personnel
REGULATORY HISTORY: Regulation promulgated 07/13/07.
SUMMARY OF REGULATION: This Regulation permits the Department to hire student interns and other volunteer personnel who receive no compensation from the Commonwealth, but receive stipends or fellowships from their educational institution, sponsoring organization, private employer, or other entity, while they are providing volunteer services to the Commonwealth.
REASON FOR CHANGE: Pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3.
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
FAX: (617) 626-3290