reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 18.00 - Department Of Transitional Assistance › Section 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

Current through Register 1525, July 5, 2024
(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 Department of Transitional Assistance as to whether applicants for or
			 recipients of public assistance have cooperated with efforts by the Department
			 of Revenue to establish parentage and establish, modify and enforce child
			 support orders.
2. The goal of 830
			 CMR 18.18A.1 is to obtain information that will enable the Department of
			 Revenue to identify noncustodial parents who owe a duty of support to their
			 children and to enable the Department of Revenue to establish, modify and
			 enforce child support orders. The Department of Revenue and the applicant for
			 or recipient of public assistance each have a role to play in ensuring that
			 children receive the support to which they are entitled. The role of applicants
			 and recipients is to provide information about the identities of the
			 noncustodial parents of their children and to cooperate with the Department of
			 Revenue in its efforts to establish parentage and establish, modify and enforce
			 child support orders. The role of the Department of Revenue is to conduct
			 research based upon the information provided in an effort to identify
			 noncustodial parents, and take action to locate noncustodial parents, establish
			 parentage and establish, modify and enforce child support orders.
3. Establishing parentage and child support
			 orders is essential to satisfying compelling state interests such as affording
			 the children of the Commonwealth important benefits arising from identification
			 of both parents. These benefits include child support, health care coverage,
			 access to medical history, survivor's and pension benefits, inheritance, the
			 opportunity to establish a relationship with both parents, and the opportunity
			 to establish extended family ties. Establishing parentage and child support
			 orders benefits the state and the custodial parent by contributing to the
			 custodial parent's financial independence and self-sufficiency. Establishing
			 parentage and child support orders also benefits the state by placing primary
			 responsibility for bearing the costs of raising a child on the parents of the
			 child.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 40S.00 - Smart Growth School Cost Reimbursement Procedures › Section 40S.1.1 - Smart Growth School Cost Reimbursement Procedures

Current through Register 1525, July 5, 2024
(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 resulting from an increase in public school
			 students living in new housing units built in smart growth zoning districts
			 approved under M.G.L. c. 40R.
(b)
Application and Effective Date
. Reimbursements under
			 830 CMR 40S.1.1 will be made to eligible municipalities beginning in fiscal
			 year 2008, subject to funding. 830 CMR 40S.1.1 takes effect on February 8,
			 2008.
(c)
Outline of
			 Topics
. 830 CMR 40S.1.1 is organized as follows:
1. Statement of Purpose; Application and
			 Effective Date; Outline of Topics
2. Definitions
3. Responsibilities of State and Local
			 Officials
4. Reimbursement
			 Procedure and Schedule
5.
			 Reimbursement Computation.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 58.00 - General Provisions Relative to Taxation › Section 58.2.1 - Manufacturing Corporations

Current through Register 1525, July 5, 2024
(1)
Purpose
.
(a) The
			 purpose of 830 CMR 58.2.1 is to explain classification of manufacturing
			 corporations and revocation of manufacturing classification.
(b)830 CMR 58.2.1, is organized as follows:
1. Purpose
2. Definitions
3. General
4. Tax Treatment of Corporations Classified
			 as Manufacturing Corporations
5.
			 Tax Treatment of Corporations Not Applying for Manufacturing Corporation
			 Classification
6. Requirements for
			 Manufacturing Corporations Classification
7. Procedure for Obtaining Manufacturing
			 Corporation Classification
8.
			 Procedure for Reapplication for Manufacturing Corporation
			 Classification
9. Revocation of
			 Manufacturing Corporation Classification or Status
10. Appeal of Classification
11. Interaction with Sales Tax Law
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 58.00 - General Provisions Relative to Taxation › Section 58.3.1 - Qualifications of Assessors

Current through Register 1525, July 5, 2024
(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 the
			 provisions of M.G.L. c. 58 as the Commissioner shall deem necessary pursuant to
			 M.G.L. c. 59, § 21B. In general, an assessor must complete any basic
			 courses of training within one year of an original election or appointment as
			 assessor.
(b)
Outline
			 of Topics
. 830 CMR 58.3.1 is organized as follows:
1. Statement of Purpose, Outline of
			 Topics
2. Definitions
3. General Rule
4. Required Training
5. Exceptions to Required Training
6. Continuing Education
			 Requirements
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.3.2 - Deduction for Charitable Contributions

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Effective Date, 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).
(b)
Effective Date
. 830 CMR 62.3.2 shall be effective for
			 tax years beginning on or after January 1, 2001.
(c)
Outline of
			 Topics
. 830 CMR 62.3.2 is organized as follows:
1. Statement of Purpose
2. Definitions
3. Qualifying Contributions
4. Amount Deductible
5. Income Subject to Deduction
6. Carryover
7. Part-year Residents,
			 Nonresidents
8. Entities Taxable
			 under M.G.L. c. 62
9.
			 Record-keeping
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.5A.2 - Compensation Received by Non-resident Professional Team Athletes

Current through Register 1525, July 5, 2024
(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-team athletes are set forth in
			 830 CMR
			 62.5A.1.
(b)
Outline of Topics
. 830 CMR 62.5A.2 is
			 organized as follows:
1. Statement of
			 Purpose; Outline of Topics; Effective Date
2. General Rule
3. Definitions
4. Examples
5. Alternative Apportionment Method
6. Composite Returns
7. No Tax Status
(c)
Effective Date
.
			 The provisions of 830 CMR 62.5A.2 are effective for tax years beginning after
			 December 31, 2001.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.5A.3 - Massachusetts Source Income of Nonresidents Telecommuting Due to the COVID-19 Pandemic

Current through Register 1525, July 5, 2024
(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 nonresident employee who telecommutes on behalf of
			 an in-state business from a location outside the state due to the COVID-19
			 pandemic.
(b)
Background
. In response to the COVID-19 pandemic,
			 Massachusetts and other states have declared states of emergency and issued
			 temporary social-distancing measures and other restrictions. Many businesses
			 and employees have adopted telecommuting arrangements in response to the
			 pandemic.
For Massachusetts personal income tax purposes, Massachusetts
				residents are generally taxed on all of their income from whatever sources
				derived. M.G.L. c. 62, § 2. Nonresidents are taxed on items of gross
				income from sources within the Commonwealth, including income derived from or
				connected with any trade or business, including any employment, in
				Massachusetts. M.G.L. c. 62, § 5A(a). Wage income paid to an individual
				that is subject to the Massachusetts personal income tax generally must be
				withheld upon for each payroll period by his or her employer. M.G.L. c. 62B,
				§ 2. 830 CMR 62.5A.3 sets forth general rules applicable to nonresident
				employees who are telecommuting on behalf of an in-state business from a
				location outside the state due to the COVID-19 pandemic, and explains the
				parallel treatment that will be accorded to resident employees with income tax
				liabilities in other states that have adopted similar sourcing
				rules.
(c)
Outline of Topics
. 830 CMR 62.5A.3 is organized as
			 follows:
1. Scope of Regulation; Background;
			 Outline of Topics; Effective Date
2. Definitions
3. Massachusetts Source Income for
			 Nonresidents Telecommuting due to Pandemic-related Circumstances
4. Sourcing Rules in Other States
(d)
Effective
			 Dates
. 830 CMR 62.5A.3 applies to the sourcing of wage income
			 attributable to employee services performed commencing March 10, 2020 through
			 90 days after the date on which the Governor of the Commonwealth gives notice
			 that the Massachusetts COVID-19 state of emergency is no longer in
			 effect.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.6.4 - Conservation Land Tax Credit

Current through Register 1525, July 5, 2024
(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 through 4,
			 amended by St. 2010, c. 409, §§ 4 through 13, and codified at M.G.L.
			 c. 62, § 6(p) and M.G.L. c. 63, § 38AA. Regulations issued by the
			 Executive Office of Energy and Environmental Affairs setting forth criteria for
			 authorizing and certifying the credit may be found at
			 301
			 CMR 14.00:
Conservation Land Tax
			 Credit
.
(b)
Outline of Topics
. 830 CMR 62.6.4 is organized as
			 follows:
1. Statement of Purpose, Outline of
			 Topics, Effective Date
2.
			 Definitions
3. Prerequisites to
			 Claiming the Credit
4. Amount of
			 Credit
5. Multiple Donors
6. Credit is Refundable
7. Cumulative Annual Cap
8. No Double Benefit
9. Special Rules Applicable to Pass-Through
			 Entities
10. Qualified Donations by
			 Married Couples
(c)
Effective Date
. 830 CMR 62.6.4 takes effect on March
			 30, 2012 and applies to tax years beginning and to qualified donations of
			 certified land made on or after January 1, 2011.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.6.5 - Angel Investor Tax Credit

Current through Register 1525, July 5, 2024
(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, § 139; amended by
			 St. 2018, c. 228, §§ 13 and 14; and codified at M.G.L. c. 62, §
			 6(t).
830 CMR 62.6.5 is necessary to explain how to calculate and
				claim the angel investor tax credit allowed to M.G.L. c. 62 taxpayers for
				investments in certain qualifying small businesses. An investment must be made
				by an accredited investor, as defined by the United States Securities and
				Exchange Commission, to qualify for the credit and investments must be used to
				support a qualifying business for purposes such as capital improvements, plant
				equipment, research and development and working capital. Under M.G.L. c. 62,
				§ 6(t), a taxpayer investor may be allowed a credit against the
				Massachusetts personal income tax up to an amount equal to 20% of the
				qualifying investments in a qualifying business. A taxpayer investor may be
				allowed a credit up to an amount equal to 30% of the amount of qualifying
				investments in a qualifying business located in a "Gateway Municipality", as
				defined in M.G.L. c. 23A, § 3A.
Administration of the credit has been delegated to the
				Massachusetts Life Sciences Center (MLSC), in consultation with the Executive
				Office of Housing and Economic Development (EOHED) and the Department of
				Revenue (DOR). Accordingly, 830 CMR 62.6.5 is being promulgated in
				collaboration with theses agencies. M.G.L. c. 62, § 6(t)(b). Angel
				investor tax credits awarded by MLSC are subject to the annual cap applicable
				to other life sciences credits. No credit may be claimed prior to an award by
				MLSC.
(b)
Outline of Topics
. 830 CMR 62.6.5 is organized as
			 follows:
1. Statement of Purpose, Outline of
			 Topics, Applicable Tax Years;
2.
			 Definitions;
3. General
			 Rule;
4. Proof of Qualifying
			 Business Status;
5. Proof of
			 Qualifying Investment;
6. Proof of
			 Taxpayer Investor Status;
7.
			 Limitations on the Amount of the Credit;
8. Timing of Qualifying Investment;
9. Annual Cumulative Cap;
10. Process for Claiming the
			 Credit;
11. Carry Over of Unused
			 Credit;
12. Credit is
			 Nonrefundable;
13.
			 Recapture;
14. Offset Debt
			 Collection;
15. Special Rules
			 Applicable to Pass-through Entities;
16. Annual Reporting;
17. Examples.
(c)
Applicable Tax
			 Years
. The credit is available for qualifying investments made on
			 or after January 1, 2020.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.6M.1 - Community Investment Tax Credit

Current through Register 1525, July 5, 2024
(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. 2012, c.
			 238, §§ 29, 30, 35, 36, 82, 83, 95, 97, 97A and 98; amended by St.
			 2013, c. 36, §§ 8 through 15, 58 and 82; St. 2016, c. 219,
			 §§ 78, 79, 92 and 93; and St. 2018, c. 99, §§ 11, 12, 12A,
			 19, 20 and 21; and codified at M.G.L. c. 62, § 6M and M.G.L. c. 63, §
			 38EE. Regulations issued by the Department of Housing and Community Development
			 (DHCD) setting forth the process by which community development corporations
			 and community support organizations may apply to be a community partner and
			 receive a community investment tax credit allocation and qualified investments
			 from taxpayers may be found at
			 760 CMR 68.00:
Community Investment Tax Credit Program
.
(b)
Outline of
			 Topics
. 830 CMR 62.6M.1 is organized as follows:
1. Statement of Purpose, Outline of Topics,
			 Applicable Tax Years;
2.
			 Definitions;
3. Prerequisites to
			 Claiming the Credit;
4. Amount of
			 Credit;
5. When a Qualified
			 Investment is Made;
6. Cumulative
			 Cap;
7. Credit is
			 Refundable;
8. Carry Over of Unused
			 Credit;
9. Offset Debt
			 Collection;
10. Special Rules
			 Applicable to Pass-through Entities;
11. Qualified Investments by Married
			 Couples;
12. Qualified Investments
			 by Corporations That File a Combined Report;
13. General Rules - Taxpayers That Have No
			 Tax Liability or Filing Requirements;
14. Organizations Exempt From Taxation under
			 Code § 501;
15. Cash
			 Contributions Where Credit May Be Disallowed;
16. Massachusetts Gross Income;
17. Recordkeeping; and
18. Examples.
(c)
Applicable Tax
			 Years
. The community investment tax credit available under M.G.L.
			 c. 62, § 6M and M.G.L. c. 63, § 38EE is applicable to tax years
			 beginning, and for qualified investments made, on or after January 1, 2014
			 through December 31, 2025, or to such time as the Legislature may extend the
			 expiration date of the credit.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.6W.1 - Cranberry Bog Renovation Credit

Current through Register 1525, July 5, 2024
(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
			 Executive Office of Energy and Environmental Affairs setting forth criteria for
			 authorizing and certifying the credit may be found at
			 301 CMR
			 16.00:
Cranberry Bog Renovation Tax
			 Credit.
(b)
Outline of Topics
.
			 830
			 CMR 62.6W.1 is organized as follows:
1. Statement of Purpose, Outline of
			 Topics
2. Definitions
3. General Rule
4. Claiming the Credit
5. Amount of Credit
6. Credit in Excess of Liability
7. Cumulative Annual Cap
8. Ordering
9. Special Rules Application to Pass-through
			 Entities
10. Interactions with the
			 Investment Tax Credit
11. Qualified
			 Projects by Corporations that File a Combined Report
12. Annual Reporting Requirements
830 CMR 62.6W.1 applies to
				qualified renovation expenditures made on or after January 1,
				2020.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.10.1 - Income Tax on Trusts and Estates

Current through Register 1525, July 5, 2024
(1)
Jurisdiction over Trusts for Taxation
.
(a)
Testamentary
			 Trusts
. Trusts created under the will of a person who died a
			 resident of Massachusetts are subject to the taxing jurisdiction of
			 Massachusetts with respect to all of their taxable income from whatever source
			 derived. Trusts created under the will of a person who died a resident of any
			 other state or foreign country are subject to the taxing jurisdiction of
			 Massachusetts only to the extent of income derived by the trustee (regardless
			 of his residence) from the carrying on of a profession, trade or business
			 within Massachusetts.
(b)
Trusts Inter Vivos
. Inter vivos or "living trusts"
			 which are created by a grantor during his lifetime are classified in
			 830 CMR
			 62.8.1 as either "Resident Inter Vivos
			 Trusts" or "Non-Resident Inter Vivos Trusts". The description of these
			 categories and the conditions under which each category is subject to the
			 taxing jurisdiction of Massachusetts are set out in 830 CMR 62.10.1(1)(b)1.
1.
Resident Inter Vivos
			 Trusts
. To be subject to the taxing jurisdiction of Massachusetts
			 as a "Resident Inter Vivos Trust" at least one trustee must be a resident of
			 Massachusetts and in addition at least one of the following conditions must
			 exist:
a. At the time of the creation of the
			 trust the grantor (or any one of several grantors) was a resident of
			 Massachusetts. The "time of the creation of the trust" will ordinarily be the
			 time when a declaration of trust has been made and property delivered by the
			 grantor to the trustee.
b. During
			 any part of the year for which income is computed the grantor (or any one of
			 several grantors) resided in Massachusetts.
c. The grantor (or any one of several
			 grantors) died a resident of Massachusetts.
2.
Non-resident
			 Trusts
. A "Non-Resident Inter Vivos Trust" is any inter vivos
			 trust which is not a "Resident Inter Vivos Trust". Such a trust is subject to
			 the taxing jurisdiction of Massachusetts only to the extent of income derived
			 by the Trustee from the carrying on of a profession, trade or business within
			 Massachusetts. The residence outside of Massachusetts of the grantor, any
			 trustee or any beneficiary, or any or all of such persons, will not remove such
			 a trust from the taxing jurisdiction of Massachusetts.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62.00 - Income tax › Section 62.63.1 - Installment Transactions

Current through Register 1525, July 5, 2024
(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 for federal
			 income tax purposes under section 453 of the Code.
(b)
Outline of
			 Topics
. 830 CMR 62.63.1 is organized as follows:
1. Statement of Purpose, Outline of Topics,
			 Effective Date
2.
			 Definitions
3. Transition
			 Rules
4. Massachusetts Gain At
			 Least $1 million
5. Massachusetts
			 Gain Less Than $1 million
6.
			 Contingent Payments
7.
			 Modifications to Federal Gross Income
8. Tax Rate Applicable to Installment
			 Payments
9. Nonresidents; Interest
			 on Installment Obligation
10.
			 Flow-through Entities
11.
			 Elections; Form of Security
(c)
Effective Date
.
			 830 CMR 62.63.1 takes effect on July 14, 2006 and applies to transactions
			 occurring during tax years beginning on or after January 1, 2005.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62B.00 - Withholding And Estimated Taxes › Section 62B.2.1 - Withholding of Taxes on Wages and Other Payments

Current through Register 1525, July 5, 2024
(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)
Effective
			 Date
. All sections of
			 830
			 CMR 62B.2.1 except
			 830
			 CMR 62B.2.1(6)  are
			 effective as of November 18, 2005.
			 830
			 CMR 62B.2.1(6)  is effective
			 for taxable years beginning on or after January 1, 2006.
(c)
Outline of
			 Topics
.
			 830
			 CMR 62B.2.1 is organized as follows:
1. Statement of Purpose
2. Definitions
3. Income Subject to Withholding
4. Employers and Other Persons Required to
			 Withhold; Amount to Withhold
5.
			 Employer and Employee Reporting Obligations
6. Registration and Reporting Obligations of
			 Payers of Compensation to Performers or Performing Entities; Reporting
			 Obligation of Performing Entity
7.
			 Returns and Payments
8. Methods of
			 Calculation
9. Multiple
			 Withholding
10. Pensions,
			 Annuities, and other Retirement Arrangements
11. Fringe Benefits
12. Interest and Penalties
13. Credit Against Taxes
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62B.00 - Withholding And Estimated Taxes › Section 62B.2.2 - Pass-through Entity Withholding

Current through Register 1525, July 5, 2024
(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 behalf of members of a pass-through entity. The obligation to withhold is
			 separate from the member's or pass-through entity's obligation to file a tax
			 return. Pass-through entities must withhold as to all members unless either the
			 pass-through entity or the member is exempt.
(b)
Applicable Tax
			 Years
. Withholding is required on a member's distributive share
			 amounts allocated on or after January 1, 2009 that are attributed to a tax year
			 beginning on or after January 1, 2009.
(c)830 CMR 62B.2.2 is organized as follows:
1. Statement of Purpose, Applicable Tax
			 Years, Outline of Topics
2.
			 Definitions
3. Pass-through
			 Entities Required to Withhold; Members Subject to Withholding
4. Income Subject to Withholding; Quarterly
			 Payment
5. Tiered
			 Structures
6. Credit for Tax Paid;
			 Members' Estimated Payment Obligation
7. Joint and Several Liability
8. Annual Schedule, Withholding Registration,
			 Payment, Reporting
9.
			 Penalties
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62B.00 - Withholding And Estimated Taxes › Section 62B.2.3 - Motion Picture Production Company Withholding

Current through Register 1525, July 5, 2024
(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.
			 830
			 CMR 62B.2.3 establishes and explains the
			 requirements of motion picture production companies to withhold Massachusetts
			 personal income tax on payments to independent contractors and loan-outs for
			 services rendered in Massachusetts. For coordination with live performance
			 performer withholding
See
830
			 CMR 62B.2.3(6)(c).
(b)
Outline of
			 Topics
.
			 830
			 CMR 62B.2.3 is organized as follows:
1. Statement of Purpose; Outline of
			 Topics
2. Definitions
3. Registration and Reporting Obligations of
			 a Production Company; Qualification for the Credit
4. Withholding and Reporting Requirements as
			 Prerequisites for Credit Qualification; Loan-out Filing Requirements
5. Personal Income Credit Against Taxes;
			 Reporting Requirements
6.
			 Coordination With Other Withholding Requirements
7. Effective Date
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

Current through Register 1525, July 5, 2024
(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 publishes
			 public written statements as well as other documents and forms to explain and
			 communicate the rules that taxpayers and others must follow in order to comply
			 with their obligations, established by law, to file returns and pay all taxes
			 due. The purpose of
			 830
			 CMR 62C.3.1 is to describe the various types
			 of public written statements and other documents published or issued by the
			 Department of Revenue and the general procedures followed by the Department in
			 issuing public written statements.
(b)
Effective Date
.
			 830
			 CMR 62C.3.1 is effective April 7,
			 2017.
(c)
Outline of
			 Topics
.
			 830
			 CMR 62C.3.1 is organized as follows:
1. Statement of Purpose; Effective Date;
			 Outline of Topics;
2.
			 Definitions;
3. General;
4. Regulations;
5. Directives and Technical Information
			 Releases;
6. Letter
			 Rulings;
7. Informational Guideline
			 Releases;
8. Local Finance
			 Opinions; and
9. Materials That Are
			 Not Public Written Statements.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.4.1 - Use of Whole Dollar Method

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Application and Effective Date
.
(a)
Purpose
. The
			 purpose of 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.
See
M.G.L. c. 62C,
			 § 4.
(b)
Application and Effective Date
. 830 CMR 62C.4.1
			 applies to the administration of taxes under M.G.L. c. 62C. 830 CMR 62C.4.1
			 takes effect on November 3, 2006.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.8.1 - Massachusetts Reporting Requirements for Third Party Settlement Organizations

Current through Register 1525, July 5, 2024
(1)
Scope of Regulation;
			 Background; Outline of Topics; Effective Date
.
(a)
Scope of
			 Regulation
. 830 CMR 62C.8.1 sets forth the Massachusetts reporting
			 requirements for third party settlement organizations.
(b)
Background
.
			 M.G.L. c. 62C, § 8 generally requires payors that have made payments
			 subject to taxation under M.G.L. c. 62 during the preceding calendar year to
			 file with the Commissioner an annual report reflecting such income on the same
			 basis as is required by the federal government. In 2017, the Massachusetts
			 Legislature amended M.G.L. c. 62C, § 8 to allow the Commissioner to
			 require additional reporting requirements that differ from those required by
			 the federal government under the Internal Revenue Code.
See
St. 2017, c. 47, § 34 ("An Act Making Appropriations for the Fiscal Year
			 2018 for the Maintenance of the Departments, Boards, Commissions, Institutions
			 and Certain Activities of the Commonwealth, for Interest, Sinking Fund and
			 Serial Bond Requirements and for Certain Permanent Improvements"). At the time
			 of this statutory amendment, federal law required that a TPSO file Form 1099-K
			 with the IRS and furnish a copy to a payee when the TPSO's payments in
			 settlement to that payee exceeded $20,000 in over 200 transactions during a
			 calendar year. 830 CMR 62C.8.1 applies the Massachusetts requirement that a
			 TPSO file and furnish Form 1099-K when it pays amounts in settlement to a payee
			 with a Massachusetts address that equal or exceed $600 in a calendar year,
			 regardless of the number of transactions.
(c)
Outline of
			 Topics
. 830 CMR 62C.8.1 is organized as follows:
1. Scope of Regulation; Background; Outline
			 of Topics; Effective Date;
2.
			 Definitions;
3. Reporting
			 Requirements;
4. Payee
			 Obligations;
5. Record Keeping;
			 and
6. Penalties.
(d)
Effective
			 Date
. 830 CMR 62C.8.1 is effective November 13, 2020.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.16.2 - Sales and Use Tax Returns and Payments

Current through Register 1525, July 5, 2024
(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 M.G.L. c. 64H and M.G.L. c. 64I.
(b)
Effective Date
.
			 830 CMR 62C.16.2 will be effective January 1, 1998.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.16B.1 - Advance Payments of Sales and Use Tax and Room Occupancy Excise

Current through Register 1525, July 5, 2024
(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.G.L. c. 64H and
			 M.G.L. c. 64I, including marijuana retail taxes, the room occupancy excise
			 imposed by M.G.L. c. 64G, and the local sales tax on meals imposed by M.G.L. c.
			 64L filed under M.G.L. c. 62C, § 16(g) and (h).
(b)
Background
.
			 M.G.L. c. 62C, § 16B requires an advance payment of tax for returns due
			 under M.G.L. c. 62C, §§ 16(g) and (h) for taxable periods ending
			 after April 1, 2021. The advance payment requirement applies to certain
			 taxpayers required to collect sales and use tax or room occupancy tax as
			 further detailed in
			 830
			 CMR 62C.16B.1(4). Prior to
			 the enactment of M.G.L. c. 62C, § 16B, payment of these taxes was due when
			 the taxpayer filed its return. Certain taxpayers are excluded from this
			 requirement, as further detailed in
			 830
			 CMR 62C.16B.1(5).
830 CMR 62C.16B.1 is
				effective for taxable periods ending after April 1, 2021.
(c)
Outline of
			 Topics
. The following sections are contained in
			 830
			 CMR 62C.16B.1.
1. Statement of Purpose, Background,
			 Effective Date, Outline of Topics.
2. Definitions.
3. General Rule.
4. Advance Payment Requirement.
5. Taxpayers not Subject to Advance Payment
			 Requirement.
6.
			 Penalties.
7. Examples.
8. Recordkeeping.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.21.1 - Confidentiality of Tax Information

Current through Register 1525, July 5, 2024
(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 to any
			 person but the taxpayer or his representative, any information contained in or
			 set forth by any return or document filed with the Commissioner, other than the
			 name and address of the person filing it, except in proceedings or other
			 activities to determine or collect the tax or for the purpose of criminal
			 prosecution under M.G.L. c. 62C or under the statutes referred to in M.G.L. c.
			 62C, § 2. (For exceptions
see
830 CMR 62C.21.1(5))
			 .
(2)
Definitions
.
Depository Bank
. Any bank which is
				designated by the Commissioner and approved by the State Treasurer as a
				depository and fiscal agent of the Commonwealth for the purpose of receiving
				any tax, pursuant to M.G.L. c. 62C, § 45.
Inspect
. Permission to inspect a tax
				return shall include permission to receive copies of the tax return upon
				payment of the required fee.
Returns
. For the purposes of 830 CMR
				62C.21.1(1) through (4) and (6), a return is any tax return, tax information or
				declaration together with any schedules, lists or other statements designed to
				supplement or to become a part of such return, which are filed with the
				Commissioner. For the purposes of 830 CMR 62C.21.1(1) and (6) only, a return
				includes information developed by the Department of Revenue based on material
				filed, or required to be filed, with the Commissioner, or based on information
				received from the Internal Revenue Service or any other taxing authority or
				derived from any other source.
Taxpayer
. A taxpayer is a person who
				has filed a return or who is required to file a return, or a person against
				whom a tax has been assessed or to whom a notice of intention to assess a tax
				has been issued.
(3)
Records
. The Commissioner shall keep records of
			 persons who are granted access to, or given copies of, returns. Such records
			 shall contain:
(a) The name and address of the
			 person who has been granted access to, or given copies of returns;
(b) The representative capacity of such
			 person, if not the taxpayer;
(c)
			 The date of disclosure;
(d) The
			 name of the taxpayer(s);
(e) The
			 type of returns; and,
(f) The
			 taxable periods involved.
Such records shall be considered tax information under 830 CMR
				62C.21.1(2).
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.22.1 - Exchange of Information with Other Taxing Authorities

Current through Register 1525, July 5, 2024
(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 disclosure is not pursuant to an applicable
			 agreement under M.G.L. c. 62C, § 23. 830 CMR 62C.22.1 does not apply to
			 any disclosure of tax information pursuant to joint agreements that the
			 Commissioner may enter into with the Secretary of the Treasury of the United
			 States or tax officers of other territories, states, or political subdivisions
			 or their agents under the authority in M.G.L. c. 62C, § 23. Disclosure of
			 tax information under such joint agreements is governed solely by the terms of
			 the applicable agreement.
(2)
Disclosure and Inspection
. Returns and information
			 from those returns required to be filed with the Commissioner may be open to
			 inspection to certain designated individuals, as defined in 830 CMR 62C.22.1,
			 provided that:
(a) The laws of the United
			 States, or of such territory, state, or political subdivision, requesting the
			 inspection or information, generally restrict the disclosure of such
			 information except for the purpose of administering tax laws; and
(b) The laws of the United States, or of such
			 territory, state, or political subdivision, requesting the inspection or
			 information, grant substantially similar privileges to the
			 Commissioner.
(c) The Commissioner
			 is satisfied that such information is to be used exclusively for the purpose of
			 administering the tax laws of the United States or of such territory, state, or
			 political subdivision.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.25.1 - Record Retention

Current through Register 1525, July 5, 2024
(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; 121A, 138, or 175M, or liable for the collection of any such
			 tax, or required by provisions of those chapters or of M.G.L. c. 62C to file
			 information with respect to any such tax, must preserve and maintain permanent
			 books of account or records, sufficiently accurate and complete to establish
			 the amount of gross income, deductions, credits or other matters required to be
			 shown by such person in any return of such tax or information. The Commissioner
			 may require any person to keep such specific records as he deems necessary to
			 determine the amount of such person's tax liability under the aforementioned
			 Chapters as well as those pertaining to any other tax or fee administered by
			 the Department of Revenue.
Every person required by statute, regulation, letter ruling,
				technical information release or by instructions applicable to a tax form, to
				keep a copy of a return, schedule, statement or other document, must keep such
				copy as part of his records.
Every person filing a claim for credit, refund, or abatement
				must retain records of sufficient detail to substantiate such claim.
Every person retaining records required to be retained under
				830
				CMR 62C.25.1 shall make the records available
				to the Commissioner in machine-sensible format upon request of the
				Commissioner.
(b)
Outline of Topics
.
			 830
			 CMR 62C.25.1 is organized as follows:
1. Statement of Purpose; Outline of
			 Topics
2. Definitions
3. Form of Records
4. Failure to Maintain Adequate
			 Records
5. Electronic Data
			 Interchange Requirements
6.
			 Electronic Data Processing System Requirements
7. Alternative Storage Media
8. Period of Retention
9. Verification of Returns
10. Personal Income Tax
11. Income Tax Withholding
12. Paid Family and Medical Leave
			 Contributions
13. Corporate
			 Excises
14. Business
			 Excises
15. Estate Tax
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.26.1 - Assessments

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose;
			 Application of
			 830
			 CMR 62C.26.1
.
(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 taxes imposed
			 under M.G.L. chs. 60A; 62 through 64J; 65B; 65C; 121A, § 10 and 138,
			 § 21.
(c)
Organization
.
			 830
			 CMR 62C.26.1 is organized as follows:
1. Statement of Purpose; Application of
			 830
			 CMR 62C.26.1; Organization
2. Definitions
3. Assessment upon Filing of a Return -
			 General Rule
4. Deficiency
			 Assessment by the Commissioner - General Rule
5. Overpayment Determination - General
			 Rule
6. Requirements and Procedures
			 for a Deficiency Assessment
7.
			 Corrections of Returns
8.
			 Deficiency Assessment for Failure to File or for False or Fraudulent
			 Returns
9. Deficiency Assessment
			 for Nonresident's Failure to File
10. Deficiency Assessment upon Executor's
			 Omission of items from the Gross Estate
11. Deficiency Assessment upon Omission of
			 Gross Income
12. Deficiency
			 Assessment upon Omission of Tax
13.
			 Double Deficiency Assessment for Taxpayer's Failure to File or
			 Correct
14. Double Deficiency
			 Assessment for Filing a False or Fraudulent Return
15. Jeopardy Assessments
16. Assessment with Respect to a Federal
			 Change
17. Application of
			 Overpayment to Other Taxes; Refund of Overpayment
18. Correction of Erroneous Deficiency
			 Assessment or Erroneous Receipt of Tax Payment
19. Extension of Limitation Period for
			 Assessment
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.26.2 - Amended Returns

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Outline of Topics
.
(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 applies to taxpayers
			 seeking to increase a previously reported tax; decrease a previously reported
			 tax; and report any other changes that have no net effect on the tax shown on a
			 previously filed return.
In the case of most Massachusetts tax types, a taxpayer is
				required by M.G.L. c. 62C to file a return, on or before a required due date,
				upon which the amount of tax due is calculated and declared by the taxpayer.
				The tax declared on the return filed by the taxpayer is a self-assessment of
				tax by the taxpayer. In general, a self-assessment is accepted as the tax due
				from the taxpayer for the tax period indicated on the return unless the
				self-assessed amount is later adjusted, either by the Commissioner or by the
				taxpayer. In most cases, adjustments by the Commissioner take the form of a
				correction of a mathematical or other error evident on the face of the return,
				or follow from the statutory process associated with a deficiency assessment.
				In contrast, 830 CMR 62C.26.2 discusses taxpayer adjustments to a previously
				filed return through the filing of an amended return, either to increase or to
				decrease the amount of previously self-assessed tax or otherwise to adjust
				items shown on previous returns.
The Commissioner has modified return processing procedures with
				regards to amended returns to improve processing time and efficiency while
				maintaining the right of a taxpayer to contest assessments of tax, including
				self-assessments. Historically, amended returns that increased the tax reported
				to be due were processed separately from amended returns that reduced the tax
				reported to be due. The latter were treated as "abatements" and were manually
				evaluated. Under the revised procedures provided in 830 CMR 62C.26.2, amended
				returns generally are now processed in the same manner as original returns,
				without regard to whether the amended return increases or decreases a prior
				self-assessment. Amended returns are subject to review and/or adjustment by the
				Commissioner in the same manner as original returns. With some exceptions,
				which are not itemized here, the abatement process is reserved for situations
				where the taxpayer disputes a deficiency assessment or an assessment of
				penalties by the commissioner.
See
830 CMR
				62C.37.1.
(b)
Outline of
			 Topics
. Following is a list of sections contained in 830 CMR
			 62C.26.2:
1. Statement of Purpose; Outline of
			 Topics
2. Definitions
3. Process for Amending a Return
4. Commissioner Adjustments
5. Deemed
			 Abatements
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.30.1 - Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Application; 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, federal tax credits, or federal taxable estate. Persons and
			 corporations subject to taxation under M.G.L. chs. 62 and 63, respectively,
			 must report to Massachusetts when federal taxable income or federal tax credits
			 are finally determined by the federal government to be different from the
			 taxable income or credits originally reported. Estates subject to taxation
			 under M.G.L. c. 65C must report to Massachusetts when the federal taxable
			 estate is finally determined by the federal government to be different from the
			 taxable estate originally reported.
See
M.G.L. c. 62C, §
			 30.
(b)830 CMR 62C.30.1 applies to
			 taxes imposed under M.G.L. chs. 62, 63, and 65C.
(c)830 CMR 62C.30.1 is organized as follows:
1. Statement of Purpose; Application;
			 Organization
2.
			 Definitions
3. Reporting Federal
			 Change
4. Date of Assessment with
			 Respect to Federal Change; Determination of Amount of Assessment with Respect
			 to Federal Change
5. Taxpayer
			 Offset of Tax Due
6. Amended
			 Returns with Respect to Federal Change
7. Penalties and Interest
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.30A.1 - Changes in Tax Due to any Other United States or Canadian Jurisdiction

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose;
			 Application; 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 other United States state,
			 territory or possession or the Dominion of Canada or any Canadian province,
			 when such tax was or may be the basis for a credit claimed by the Massachusetts
			 resident taxpayer under M.G.L. c. 62, § 6(a).
See
M.G.L.
			 c. 62C, § 30A.
(b)830 CMR
			 62C.30A.1 applies to taxes imposed under M.G.L. c. 62.
(c)830 CMR 62C.30A.1 is organized as follows:
1. Statement of Purpose; Application;
			 Organization
2.
			 Definitions
3. Reporting State
			 Change
4. Date of Assessment with
			 Respect to State Change; Determination of Amount of Assessment with Respect to
			 State Change
5. Taxpayer Offset of
			 Tax Due
6. Amended Returns with
			 Respect to State Change
7.
			 Penalties and Interest