Chapter 830 CMR

(1) Statement of Purpose, Effective Date, Outline (a) Statement of Purpose. M.G.L. c. 119A, § 6(a) authorizes the Child Support Enforcement Division of the Massachusetts Department of Revenue (DOR) to assess interest and penalties on past-due child support owed by obligors. The p…

(1) Statement of Purpose; Outline (a) Statement of Purpose. To maximize collection of child support arrearages owed to the Commonwealth, the Commissioner may accept an offer in settlement that is less than the full amount of such arrearages owed by an obligor as settlement of all…

830 CMR 14.3.1: Volunteer Personnel The Department of Revenue may, from time to time as necessary to carry out its official duties, appoint student interns and other volunteer personnel who shall receive no compensation from the Commonwealth; provided, however, that such voluntee…

(1) Purpose, General Rule, and Outline (a) Purpose. The purpose of 830 CMR 175.24D.1.1 is to implement M.G.L. c. 175, §24D, under which the Department of Revenue identifies insurance payments on which there are child support liens, and intercepts such payments to satisfy the lien…

(1) Scope of Regulation; Background; Outline of Topics; Effective Date (a) Scope of Regulation. 830 CMR 175M.8.1 sets forth the Department’s rules applicable to the filing of PFML returns and to the administration and collection of PFML contributions. (b) Background. “An Act Rela…

(1) General (a) Purpose . The Commissioner of Revenue is responsible for the administration and collection of the excise imposed under M.G.L. c. 176I, § 11, on all gross premiums received by insurers for coverage of persons residing in the Commonwealth. The purpose of this regula…

(1) Statement of Purpose, Effective Date, Outline of Topics (a) Statement of Purpose. 1. The purpose of 830 CMR 18.18A.1 is to implement M.G.L. c. 18, § 18A, which requires the Child Support Enforcement Division of the Department of Revenue to issue determinations to the Departme…

(1) Purpose The purpose of 830 CMR 270.1.1 is to explain the obligations of those persons and entities wishing to be certified under M.G.L. c. 270, § 22 as a smoking bar. (2) Definitions For the purpose of 830 CMR 270.1.1, the following terms have the following meanings, unless t…

(1) Statement of Purpose; Application and Effective Date; Outline of Topics (a) Purpose. 830 CMR 40S.1.1 explains the procedure to be followed by eligible municipalities in order to receive the annual state reimbursement provided under M.G.L. c. 40S for additional school costs re…

(1) Purpose (a) The purpose of this regulation, 830 CMR 58.2.1, is to explain classification of manufacturing corporations and revocation of manufacturing classification. (b) This regulation, 830 CMR 58.2.1, is organized as follows: (1) Purpose (2) Definitions (3) General (4) Tax…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. The purpose of 830 CMR 58.3.1 is to explain the training requirements for assessors relating to property valuation. An assessor shall complete training programs conducted or sponsored by the Commissioner under …

(1) Purpose of Regulation; Outline; Application of Regulation to Particular Tax Periods (a) Purpose of Regulation. This regulation, 830 CMR 62.17A.2, sets forth the rules that apply to S corporations under the personal income tax provisions of M.G.L. c. 62, and those that apply u…

(1) General An individual who rents property located in the Commonwealth as his principal residence is entitled to an income tax deduction from Part B adjusted gross income equal to 50 percent of the rent, as hereinafter defined, paid to the landlord. For taxable years beginning …

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 62.3.2 explains the application of the charitable contribution deduction allowed by M.G.L. c. 62, § 3(B)(a)(13) against Part B adjusted gross income in determining Part B taxable income. (b) Outline of …

(1) General (a) Massachusetts source income is generally taxable to non-residents. 830 CMR 62.5A.1 sets forth detailed rules for the taxation of this income. Massachusetts source income includes items of gross income derived from or effectively connected with any trade or busines…

(1) Statement of Purpose; Outline of Topics; Effective Date (a) Statement of Purpose. The purpose of 830 CMR 62.5A.2 is to explain the rules for the taxation of income received by non-resident professional team athletes. The rules for the taxation of non-resident professional non…

(1) Scope of Regulation; Background; Outline of Topics; Effective Dates (a) Scope of Regulation. 830 CMR 62.5A.3 sets forth the sourcing rules that apply to income earned by a non-resident employee who telecommutes on behalf of an in-state business from a location outside the sta…

(1) General. An owner or tenant of a residential property located in the commonwealth who is not a dependent of another taxpayer and who occupies the residential property as his or her principal residence is allowed a solar and wind energy credit ("energy credit") against persona…

(1) Introduction 830 CMR 62.6.3 explains the lead paint removal credit ("deleading credit") allowed against income tax imposed pursuant to M.G.L. c. 62. See M.G.L. c. 62, § 6(e), as amended by St. 1993, c. 482. 830 CMR 62.6.3 applies to taxable years beginning on or after January…

(1) Statement of Purpose, Outline of Topics, Effective Date (a) Statement of Purpose. 830 CMR 62.6.4 explains the calculation of the tax credit allowed for qualified donations of certified land to a public or private conservation agency, established by St. 2008, c. 509, §§1 throu…

(1) Statement of Purpose, Outline of Topics, Applicable Tax Years (a) Statement of Purpose. 830 CMR 62.6.5 explains the calculation of the Angel Investor Tax Credit allowed to taxpayer investors for qualifying investments in qualifying businesses, established by St. 2016, c. 219,…

(1) Statement of Purpose, Outline of Topics, Effective Date (a) Statement of Purpose. 830 CMR 62.63.1 explains the scope and effect of the Massachusetts installment transaction provision, M.G.L. c. 62, § 63, as to taxpayers who are treated as electing installment sale treatment f…

(1) Statement of Purpose, Outline of Topics, Applicable Tax Years (a) Statement of Purpose. 830 CMR 62.6M.1 explains the calculation of the community investment tax credit allowed for qualified investments to a community partner or community partnership fund, established by St. 2…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 62.6W.1 explains the calculation of the tax credit allowed for qualified renovation expenditures incurred in connection with the qualified renovation of a cranberry bog. Regulations issued by the Execut…

(1) Statement of Purpose, Effective Date, Outline of Topics (a) Statement of Purpose. 830 CMR 62B.2.1 explains the requirements of employers and other persons to withhold the Massachusetts income tax on wages and payments, as required by M.G.L. c. 62B, §§ 1 through 12. (b) Effect…

(1) Statement of Purpose, Applicable Tax Years, Outline of Topics (1) Statement of Purpose, Applicable Tax Years, Outline of Topics. (a) Purpose. Pass-through entity withholding is a payment of personal income tax under M.G.L. c. 62 or corporate excise under M.G.L. c. 63 on behal…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. Under M.G.L. c. 62B, § 2, the Commissioner is authorized to require persons other than employers to deduct and withhold taxes from payments other than wages in order to protect the revenue of the commonwealth. …

(1) Statement of Purpose, Background; Outline of Topics. (a) Statement of Purpose. The purpose of 830 CMR 62B.2.4 is to establish and explain the withholding requirements that apply to the proceeds of sales or Transfers of Massachusetts Real Estate. These requirements are intende…

(1) Scope of Regulation; Background; Outline of Topics; Effective Date (a) Scope of Regulation. 830 CMR 62C.11.1 sets forth the corporate excise return due date for an S corporation that is included in a combined group. (b) Background. A combined group is required to file a combi…

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of Purpose. The purpose of 830 CMR 62C.16.2 is to explain the procedures prescribed by the Commissioner, pursuant to M.G.L. c. 62C, §§ 16(h) and (i), for payment of sales and use tax liabilities imposed by …

(1) Statement of Purpose; Background; Outline of Topics (a) Statement of Purpose. The purpose of 830 CMR 62C.16B.1 is to explain the procedures prescribed by the Commissioner, pursuant to M.G.L. c. 62C, § 16B, for the advance payment of sales and use tax liabilities imposed by M.…

(1) General The Commissioner, or any deputy, assistant, clerk or assessor, or other employee of the Commonwealth or of any city or town therein, or any employee of a bank designated as a depository and fiscal agent of the Commonwealth under M.G.L. c. 62C, § 45, shall not disclose…

(1) General 830 CMR 62C.22.1 construes disclosure of tax information pursuant to M.G.L. c. 62C, § 22, generally including inspection of returns by state and federal government agencies and the provision of information to such agencies under M.G.L. c. 62C, § 22, when such disclosu…

(1) Statement of Purpose, Application of Regulation, Organization (a) Purpose. The purpose of unified audit and appeal procedures for pass-through entities is to streamline audit, assessment, and appeal procedures as they apply to pass-through entities and their members (whether …

(1) Statement of Purpose; Outline of Topics (a) Statement of Purpose. Every person subject to taxation under M.G.L. chs. 60A, 62 through 65C, inclusive; 121A, 138, or 175M, or liable for the collection of any such tax, or required by provisions of those Chapters or of Chapter 62C…

(1) Statement of Purpose; Application of Regulation (a) The purpose of 830 CMR 62C.26.1 is to describe in detail the procedures for the assessment of taxes by the Commissioner, under M.G.L. c. 62C, §§ 3, 26, 27, 28, 29, 30, 31, 32, and 36. (b) 830 CMR 62C.26.1 applies to all taxe…

(1) Statement of Purpose; Outline of Topics; Effective Date. (a) Statement of Purpose. The purpose of 830 CMR 62C.26.2 is to explain the process for amending returns and how this process inter-relates with the assessment and abatement of tax by the Commissioner. 830 CMR 62C.26.2 …

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of Purpose. Clearly articulated and widely communicated rules, standards and instructions are an important tool in achieving voluntary compliance with Massachusetts tax laws. The Department of Revenue publi…

(1) Statement of Purpose; Application and Effective Date; Organization (a) The purpose of 830 CMR 62C.30.1, is to describe the requirements and procedures for a Massachusetts taxpayer to report and adjust the tax due to the Commonwealth after a change in federal taxable income, f…

(1) Statement of Purpose; Application and Effective Date; Organization (a) The purpose of 830 CMR 62C.30A.1, is to describe the requirements and procedures for a Massachusetts resident taxpayer to report and adjust the tax due to the Commonwealth after a change in tax due to any …

(1) Statement of Purpose, Effective Date (a) The purpose of this regulation, 830 CMR 62C.31A.1, is to describe the procedures prescribed by the Commissioner, pursuant to M.G.L. c. 62C, §§ 3 and 31A; M.G.L. c. 62B, § 5; M.G.L. c. 64G, § 7B; M.G.L. c. 64H, § 16; and M.G.L. c. 64I, …

(1) Statement of Purpose and Application (a) The purpose of 830 CMR 62C.33.1 is to describe certain aspects of the computation of interest and penalties under M.G.L. c. 62C and interest on refunds of tax. It is not intended as an exhaustive treatment of all penalties administered…

(1) Statement of Purpose; Organization (a) The purpose of 830 CMR 62C.37.1 is to explain how, under M.G.L. c. 62C, § 37, a person may apply for an abatement of tax or penalty that has been assessed by DOR (e.g. “deficiency assessment”). 830 CMR 62C.37.1 also explains how a taxpay…

(1) Statement of Purpose; Application and Effective Date (a) Purpose. The purpose of this regulation, 830 CMR 62C.4.1, is to provide for the use of whole dollar amounts for any return, statement or other document, whether required by the Commissioner or elected by the taxpayer. S…

(1) Definitions Agency, every department, board commission, division, authority or other agency of the Commonwealth or of its subdivisions. Commissioner, the Commissioner of Revenue. License, any license or other certificate of authority to conduct a profession, trade or business…

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of Purpose. This regulation explains the application of M.G.L. c. 62C, § 50, as amended by St. 2004, c. 262, § 26. This amendment extended the duration of Department of Revenue liens by adopting the federal…

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of Purpose . Pursuant to provisions of M.G.L. c. 62C, the Commissioner of Revenue has broad authority to institute collection procedures for all delinquent taxes, including the authority to levy upon a taxp…