Chapter 14

Section 1. There shall be a department of revenue, in this chapter called the department, which shall be organized into administrative units as established by the commissioner and as may be established in or assigned to the department by the secretary of administration and financ…

Section 12. Notwithstanding any general or special law or county charter to the contrary, each county government shall submit to the division of local services the annual or supplementary budget of the county and quarterly updates on the county's budget.

Section 13. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise: ''Low-income taxpayer'', an individual with a household income which does not exceed 400 per cent of the federal poverty level, a…

Section 14. (a) There shall be a tax expenditure commission that shall examine, evaluate and report on the administration, effectiveness and fiscal impact of tax expenditures, as defined in section 1 of chapter 29, and as presented with the governor's proposed budget under paragr…

Section 1A. There shall be within the department of revenue a division of child support enforcement headed by a deputy commissioner, and such other administrative units as may be established in or assigned to said division from time to time by the commissioner. Said deputy commis…

Section 2. The commissioner of revenue, in this chapter called the commissioner, shall be appointed by the secretary of administration and finance, with the approval of the governor, and may be removed in like manner; the commissioner shall be a person of ability and experience, …

Section 3. The commissioner shall be responsible for administering and enforcing all laws which the department is or shall be required to administer and enforce. He shall be the executive and administrative head of the department, and each division, bureau, section and district o…

Section 3A. For the purposes of collecting certain taxes, the commissioner is authorized to enter into agreements with one or more private persons, companies, associations or corporations doing business in the commonwealth to provide collection services within and outside the com…

Section 4. Any person appointed to any supervisory position in the department, whether or not the same shall be classified under chapter thirty-one, shall be a person with experience and skill in the field of taxation or in the field of the duties of such position. So far as feas…

Section 5. Within each of the divisions established in section one the commissioner shall, with the approval of the secretary, from time to time establish such branches, bureaus, sections, offices and other units as shall be necessary for efficient and economical administration o…

Section 6. In addition to exercising the powers and performing the duties which are or shall be assigned to the commissioner by chapters fifty-eight to sixty-five C, inclusive, and by any other provision of law, the commissioner: 1. Shall make, with the approval of the secretary,…

Section 7. The commissioner shall not rely solely upon records of tax enforcement results to evaluate employees, nor their direct superiors, involved in tax collection activities, and shall not use such records to enforce or suggest individual production quotas or goals with resp…

Section 8. To promote the fair and equitable enforcement of the tax laws of the commonwealth, the commissioner shall establish annual training programs for all employees of the department of revenue, including those in managerial or supervisory positions, who work directly in tax…