Code of Massachusetts Regulations
830 CMR - DEPARTMENT OF REVENUE
Title 830 CMR 62C.00 - State Tax Administration
- Section 62C.3.1 - Department of Revenue (DOR) Public Written Statements
- Section 62C.4.1 - Use of Whole Dollar Method
- Section 62C.8.1 - Massachusetts Reporting Requirements for Third Party Settlement Organizations
- Section 62C.11.1 - Return Due Dates for S Corporations Included in a Combined Group
- Section 62C.16.2 - Sales and Use Tax Returns and Payments
- Section 62C.16B.1 - Advance Payments of Sales and Use Tax and Room Occupancy Excise
- Section 62C.21.1 - Confidentiality of Tax Information
- Section 62C.22.1 - Exchange of Information with Other Taxing Authorities
- Section 62C.24A.1 - Unified Audit Procedures for Pass-through Entities
- Section 62C.25.1 - Record Retention
- Section 62C.26.1 - Assessments
- Section 62C.26.2 - Amended Returns
- Section 62C.30.1 - Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate
- Section 62C.30A.1 - Changes in Tax Due to any Other United States or Canadian Jurisdiction
- Section 62C.31A.1 - Responsible Persons
- Section 62C.33.1 - Interest, Penalties, and Application of Payments
- Section 62C.37.1 - Abatements
- Section 62C.47A.1 - Lists of Licenses and Providers
- Section 62C.47A.2 - Delinquent Licensees and Providers
- Section 62C.50.1 - Lien on Property
- Section 62C.55A.1 - Determination of Amount Exempt from Levy
- Section 62C.64.1 - Release of Levy
- Section 62C.67.1 - Display of Certificates of Registration
- Section 62C.84.1 - Spousal Relief from Joint Income Tax Liability
Current through Register 1531, September 27, 2024
REGULATORY AUTHORITY
830 CMR 62C.00: M.G.L. c. 62C, § 84; M.G.L. c. 14, § 6(1); M.G.L. c. 62C, § 3.
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