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Centrally Valued Utilities - Telephone and Pipeline Companies

MGL Chapter 59, Sections 38A and 39

The Commissioner of Revenue annually determines and certifies the full and fair cash valuation of taxable telephone machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone companies, under MGL Chapter 59, §39 and the taxable pipelines used for the transmission of natural gas, petroleum or their products or by-products with a distance of twenty-five miles under MGL Chapter 59 §38A.

Telephone Companies

The Commissioner of Revenue has determined and hereby certifies the full and fair cash valuation of taxable telephone machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone companies, as of January 1 annually.

FY2020 Telephone Form 5941 and instructions for completing.

FY2019 Telephone Notices:


FY2018 Telephone Notices:

 

Pipeline Companies

The Commissioner of Revenue has determined and hereby certifies the full and fair cash valuation of taxable pipelines used for the transmission of natural gas, petroleum or their products or by-products with a distance of twenty-five miles or more as of January 1 annually.

FY2020 Pipeline Notices:


FY2019 Pipeline Notices:

FY2018 Pipeline Notices:

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