Related to:

830 CMR 94.323.1: Reg Fact Sheet

Date: 04/30/2018
Organization: Massachusetts Department of Revenue
Regulatory Authority: Massachusetts General Laws
Official Version: Published by the Massachusetts Register

MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
 

TITLE: 830 CMR 94.323.1: Collection of Amounts Deemed to Constitute Abandoned Deposit Amounts

SUMMARY OF REGULATION

This regulation explains the rules for the establishment and maintenance of Deposit Transaction Funds by bottlers and distributors, and for the collection of abandoned deposit amounts from such Deposit Transaction Funds, as required by G.L. c. 94, §§321-327.

REASON FOR AMENDMENT

The Regulation was amended to comport with the ATB decision in Adirondack Beverages v. Commissioner wherein Adirondack was held to be entitled to a credit for beverage containers that were delivered to distributors and dealers in the Massachusetts for subsequent retail sale out of state. The revisions relate to provision of this credit and the related record keeping requirements.

REGULATORY HISTORY

Emergency Regulation: 1/30/90; 4/27/90
Promulgated: 8/3/90
New Regulation Promulgated: 5/3/96
Amended: 4/18/08

PREPARED BY

Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290

Feedback

Did you find what you were looking for on this webpage? * required
We use your feedback to help us improve this site but we are not able to respond directly. Please do not include personal or contact information. If you need a response, please locate the contact information elsewhere on this page or in the footer.
We use your feedback to help us improve this site but we are not able to respond directly. Please do not include personal or contact information. If you need a response, please locate the contact information elsewhere on this page or in the footer.

If you need to report child abuse, any other kind of abuse, or need urgent assistance, please click here.

Tell us what you think