830 CMR: Department of Revenue
| Citation | Title |
|---|---|
| 830 CMR 14.3.1 | Volunteer Personnel |
| 830 CMR 18.18A.1 | Cooperation by Applicants for and Recipients of Public Assistance with Efforts by the Child Support Enforcement Division of the Department of Revenue to Establish Parentage and Establish, Modify and Enforce Child Support Orders |
| 830 CMR 40S.1.1 | Smart Growth School Cost Reimbursement |
| 830 CMR 58.2.1 | Manufacturing Corporations |
| 830 CMR 58.3.1 | Qualifications of Assessors |
| 830 CMR 59.5.1 | Property Tax Exemption of Athletic Property of Charitable Organizations |
| 830 CMR 62.3.1 | Rent Deduction |
| 830 CMR 62.3.2 | Deduction for Charitable Contributions |
| 830 CMR 62.4.1 | Capital Gains and Losses |
| 830 CMR 62.5A.1 | Non-Resident Income Tax |
| 830 CMR 62.5A.2 | Compensation Received by Non-Resident Professional Team Athletes |
| 830 CMR 62.6.1 | Residential Energy Credit |
| 830 CMR 62.6.3 | Lead Paint Removal Credit |
| 830 CMR 62.6.4 | Conservation Land Tax Credit |
| 830 CMR 62.8.1 | Fixed Investment Trusts |
| 830 CMR 62.8.2 | Corporate Trust Income and Distributions |
| 830 CMR 62.10.1 | Income Tax on Trusts and Estates |
| 830 CMR 62.17A.1 | Massachusetts Taxation of S Corporations and their Shareholders |
| 830 CMR 62.63.1 | Installment Transactions |
| 830 CMR 62B.2.1 | Withholding of Taxes on Wages and Other Payments |
| 830 CMR 62B.2.2 | Pass-through Entity Withholding |
| 830 CMR 62B.2.3 | Motion Picture Production Company Withholding |
| 830 CMR 62C.3.1 | Department of Revenue Public Written Statements |
| 830 CMR 62C.3.2 | Letter Rulings |
| 830 CMR 62C.3.3 | Renumbering of All Department of Revenue Regulations |
| 830 CMR 62C.4.1 | Use of Whole Dollar Method |
| 830 CMR 62C.16.1 | Room Occupancy Excise Returns and Payments |
| 830 CMR 62C.16.2 | Sales and Use Tax Returns |
| 830 CMR 62C.19.1 | Extentions of Time for Filing Returns |
| 830 CMR 62C.21.1 | Confidentiality of Tax Information |
| 830 CMR 62C.22.1 | Exchange of Information with Other Taxing Authorities |
| 830 CMR 62C.25.1 | Record Retention |
| 830 CMR 62C.26.1 | Assessments |
| 830 CMR 62C.30.1 | Changes in Federal Taxable Income, Federal Tax Credits |
| 830 CMR 62C.30A.1 | Changes in Tax Due to any other United States or Canadian Jurisdiction |
| 830 CMR 62C.31A.1 | Responsible Persons |
| 830 CMR 62C.33.1 | Interest, Penalties and Application of Payments |
| 830 CMR 62C.37.1 | Abatements |
| 830 CMR 62C.37A.1 | Settlement of Tax Liabilities |
| 830 CMR 62C.47A.1 | List of Licenses and Providers |
| 830 CMR 62C.47A.2 | Delinquent Licensees and Providers |
| 830 CMR 62C.50.1 | Lien on Property |
| 830 CMR 62C.55A.1 | Determination of Amount Exempt from Levy |
| 830 CMR 62C.64.1 | Release of Levy |
| 830 CMR 62C.66.1 | Bond Requirement for Transient Vendors |
| 830 CMR 62C.67.1 | Display of Certificates of Registration |
| 830 CMR 62C.78.1 | Massachusetts Electronic Funds Transfer Program |
| 830 CMR 62C.84.1 | Spousal Relief from Joint Income Tax Liability |
| 830 CMR 62E.2.1 | Reporting of New Hires |
| 830 CMR 62E.2.2 | Repealed 1/8/2010 |
| 830 CMR 62E.2.3 | Repealed 1/8/2010 |
| 830 CMR 62F.6.1 | Credit Allowed When Net State Tax Revenues Exceed Allowable State Tax Revenues |
| 830 CMR 63.29.1 | Credits for Insurance Companies |
| 830 CMR 63.30.1 | Liabilities in Determining the Net Worth of Intangible Property Corporations |
| 830 CMR 63.30.2 | Net Operating Loss Deductions and Carryover |
| 830 CMR 63.32B.1 | Combined Returns of Income |
| 830 CMR 63.32B.2 | Combined Reporting |
| 830 CMR 63.38.1 | Allocation and Apportionment of Income of Domestic and Foreign Corporations |
| 830 CMR 63.38.2 | Apportionment of Income of Airline Corporations |
| 830 CMR 63.38.3 | Apportionment of Income of Motor Carriers |
| 830 CMR 63.38.4 | Apportionment of Income of Courier and Package Delivery Services |
| 830 CMR 63.38.7 | Apportionment of Income of Mutual Fund Service Corporations |
| 830 CMR 63.38.8 | Apportionment of Income of Pipeline Companies |
| 830 CMR 63.38.10 | Apportionment of Income of Electric Industry |
| 830 CMR 63.38.11 | Apportionment of Income of Telecommunications Industry |
| 830 CMR 63.38G.2 | Foreign Sales Corporations and Interest Charge DISCs |
| 830 CMR 63.38M.1 | Mass. Research Credit |
| 830 CMR 63.38N.1 | Economic Opportunity Area |
| 830 CMR 63.38R.1 | Mass. Historic Rehabilitation Tax Credit |
| 830 CMR 63.38T.1 | Taxation of Unrelated Business Income of Exempt Organizations |
| 830 CMR 63.39.1 | Corporate Nexus |
| 830 CMR 63.42.1 | Method of Apportionment |
| 830 CMR 63B.2.2 | Payment of Estimated Corporate Excise for Taxable Years Ending on or After December 31, 1989 |
| 830 CMR 64A.4.1 | Gasoline Tax, Payment of Tax |
| 830 CMR 64C.14.1 | Fair Pricing of Cigarettes |
| 830 CMR 64C.34.1 | Penalty for Possession or Transportation of Unstamped Cigarettes |
| 830 CMR 64E.4.1 | Special Fuels, Payment of Tax |
| 830 CMR 64F.6.1 | Fuel and Special Fuel Acquired Outside MA, Payment of Tax |
| 830 CMR 64G.1.1 | Establishments Subject to the Room Occupancy Excise |
| 830 CMR 64G.3A.1 | Local Option Room Occupancy Excise |
| 830 CMR 64H | Sales and Use Tax |
| 830 CMR 64J.4.1 | General Application of the Aircraft (Jet) Fuel Tax |
| 830 CMR 65C.1.1 | Administrative Provisions for Massachusetts |
| 830 CMR 65C.2.1 | Massachusetts Gross Estate |
| 830 CMR 94.323.1 | Collection of Amounts Deemed to Constitute Abandoned Deposit Amounts |
| 830 CMR 94E | Provisions Concerning Certain Tobacco Manufacturers |
| 830 CMR 111M.00 | Individual Health Coverage |
| 830 CMR 118.1 | Full Employment Program Credit |
| 830 CMR 119A | Child Support Enforcement |
| 830 CMR 175.24D.1.1 | Intercept of Insurance Payments to Satisfy Child Support Liens |
| 830 CMR 176I.1.1 | Taxation of Insurers of Preferred Provider Arrangements |
| 830 CMR 270.1.1 | Issuance of a Smoking Bar Permit |