Source: http://www.mass.gov/dor/businesses/help-and-resources/legal-library/regulations/64h-00-sales-and-use-tax/830-cmr-64h64-regulation-fact-sheet.html
Timestamp: 2017-11-18 01:10:25
Document Index: 2183073

Matched Legal Cases: ['§ 38', '§ 27', '§ 38', '§ 27', '§ 6', '§ 3']

830 CMR 64H.6.4 (Regulation Fact Sheet): Research and Development
830 CMR 64H.6.4 (Regulation Fact Sheet):...
REGULATORY HISTORY: Regulation promulgated 11/26/82 (old number 64H.08). New Regulation promulgated: 11/16/07
SUMMARY OF REGULATION: This regulation repeals and replaces 830 CMR 64H.6.4: Research and Development, which has been rendered obsolete by legislative amendments to the definitions of domestic and foreign research and development corporations provided in G.L. c. 63, §§ 38C and 42B. See St. 2003, c.141, §§ 27, 29. This regulation in particular:
REASON FOR CHANGE: Legislative amendments to G.L. c. 63, §§ 38C and 42B by St. 2003, c. 141, §§ 27-29 rendered regulation obsolete, pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3.