Date: | 07/13/2007 |
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Organization: | Massachusetts Department of Revenue |
Regulatory Authority: | Massachusetts General Laws |
Official Version: | Published by the Massachusetts Register |
MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
Date: | 07/13/2007 |
---|---|
Organization: | Massachusetts Department of Revenue |
Regulatory Authority: | Massachusetts General Laws |
Official Version: | Published by the Massachusetts Register |
MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
This Regulation repeals and replaces the existing Public Written Statements regulation. The purpose of this regulation is to identify and describe various public written statements issued by the Department of Revenue, and to explicitly revoke subject to certain enumerated exceptions, any DOR materials that do not appear in the most recently published version of the MASSTAX Guide, an official publication of the Department of Revenue containing the Department's Public Written Statements, administrative procedures, and selected forms and instructions, published by Thompson West or a successor on an annual basis with periodic supplements. This Regulation, in particular:
Clarification of continued validity of various DOR materials in light of judicial caselaw; pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3.
Regulation promulgated 05/30/86 (old number 62C.01)
New regulation promulgated 07/13/07
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290