| Date: | 01/30/2004 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Regulatory Authority: |
MGL c. 14, § 6(1) MGL c. 62C, § 3 MGL c. 62E, § 2 |
| Official Version: | Purchase the official print version |
830 CMR 62E.00 implements M.G.L. c. 62E, § 2, under which employers and payors of income must report to the Commissioner certain information relative to employees, independent contractors and retired employees; it also explains the requirement that insurance companies making periodic payments under an annuity contract or policy, making payments under a long-term disability income policy or making payment of dividends under a life insurance policy must report to Commissioner certain information relative to the recipients of such payments.