reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.1.6 - Telecommunications Services

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 64H.1.6
			 is to explain the sales and use tax treatment of sales of telecommunications
			 services under M.G.L. c. 64H and 64I, respectively.
(b)
Effective date
.
			 830 CMR 64H.1.6 applies to sales of telecommunications services on or after
			 September 1, 1990 except that in the case of residential telecommunications
			 services, as defined in 830 CMR 64H.1.6(5), the tax only applies to services
			 that are provided on or after September 1, 1990, and that are billed in the
			 regular course of the vendor's business on or after October 1, 1990. See St.
			 1990, c. 150, § 372.
(c)
Outline of Topics
. 830 CMR 64H.1.6 is organized as
			 follows:
1. Statement of Purpose; Effective
			 Date; Outline of Topics.
2.
			 Definitions.
3. General
			 Rule.
4. Sale or Use of
			 Telecommunications Services in Massachusetts; Interstate
			 Telecommunications.
5. Residential
			 Telephone Service Exemption.
6.
			 Sales for Resale of Telecommunications Services.
7. Services Sold in Conjunction with
			 Telecommunications Services.
8.
			 Collection of Tax.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.1.8 - Sales Tax Holiday

Current through Register 1525, July 5, 2024
(1)
Scope of Regulation; Background; Outline of Topics; Effective
			 Date
.
(a)
Scope of
			 Regulation
. 830 CMR 64H.1.8 sets forth the rules for the exemption
			 from the sales and use tax on retail sales of certain tangible personal
			 property for the annual sales tax holiday.
(b)
Background
.
			 M.G.L. c. 64H, § 6A provides for a Massachusetts "sales tax holiday
			 weekend,"
i.e
., two consecutive days during which most
			 purchases made by individuals for personal use will not be subject to
			 Massachusetts sales or use taxes. The legislation provides that the sales tax
			 holiday will occur annually, on a two-day weekend designated by the general
			 court by joint resolution no later than June 15th.
			 If the general court fails to adopt such a joint resolution, the Commissioner
			 of Revenue shall, no later than July 1st, designate
			 a two-day weekend in August of that year as the annual sales tax holiday.
For the purposes of the annual sales tax holiday, tangible
				personal property shall not include telecommunications services, tobacco
				products subject to the excise imposed by M.G.L. c. 64C, marijuana or marijuana
				products, as defined in M.G.L. c. 94G, § 1, alcoholic beverages, as
				defined in M.G.L. c. 138, § 1, gas, steam, electricity, motor vehicles,
				motorboats, meals or a single item the price of which is in excess of
				$2,500.
(c)
Outline of Topics
. 830 CMR 64H.1.8 is organized as
			 follows:
1. Scope of Regulation; Background;
			 Outline of Topics; Effective Date;
2. Definitions;
3. Transactions Qualifying for the Sales Tax
			 Holiday;
4. Excluded
			 Sales;
5. Transactions Occurring
			 Prior To or After the Sales Tax Holiday;
6. Internet Sales;
7. Responsibilities of Vendors;
8. Penalties.
(d)
Effective Date
.
			 830 CMR 64H.1.8 is effective for sales tax holidays occurring on or after
			 January 1, 2019.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.3.1 - Direct Payment Program

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 64H.3.1 is to explain the
			 requirements for receiving direct payment authority, the requirements for
			 presentation and acceptance of direct payment certificates for sales of
			 tangible personal property and taxable services, and the reporting and payment
			 requirements for participating purchasers. The direct payment program is
			 intended to allow certain large volume purchasers to purchase items without
			 paying sales or use tax to the vendor at the point of sale and instead allowing
			 the purchaser to pay the sales/use tax directly to the Department of Revenue on
			 a monthly basis for all purchases made within that month. This program is
			 intended to streamline the administration of these taxes for these large volume
			 purchasers and for the Department of Revenue.
(b)
Effective Date
.
			 830 CMR 64H.3.1 is effective as of January 1, 2001 and authorizes the use of
			 direct payment certificates (Form ST-14) as of that date.
(c)
Outline of
			 Topics
. 830 CMR 64H.3.1, is organized as follows:
1. Statement of Purpose, Effective Date,
			 Outline of Topics.
2.
			 Definitions.
3. General
			 Rule.
4. Purchaser
			 Qualification.
5. Bond
			 Requirements.
6. Use of Direct
			 Payment Certificates (Form ST-14).
7. Monthly Reporting and Payment of
			 Tax.
8. Audit and Recordkeeping
			 Requirements.
9. Term and
			 Renewal.
10. Revocation,
			 Termination and Penalties.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.6.1 - Casual and Isolated Sales

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Outline of Topics
.
(a)
Purpose
. 830 CMR
			 64H.6.1 describes the application of the Massachusetts sales and use tax to
			 casual and isolated sales made by persons, groups, for-profit, and nonprofit
			 organizations, and persons, groups, or organizations acting through or on their
			 behalf. It also deals with the taxation of sales made to them. 830 CMR 64H.6.1
			 will apply retroactively to all open tax years.
(b)
Outline of
			 Topics
. This regulation is organized as follows:
1. Statement of Purpose; Outline of
			 Topics.
2. Definitions.
3. General Rules.
4. Special Rules for Fundraising
			 Activities.
5. Sales in the Regular
			 Course of Business.
6. Special
			 Substantiation Requirements.
7.
			 Examples.
8. Vendor Registration
			 Requirements.
9. Revocation of
			 Prior Policies, Rulings and Agreements.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.6.2 - Printing

Current through Register 1525, July 5, 2024
(1)
General
.
(a)
Statement of
			 Purpose
. The purpose of 830 CMR 64H.6.2 is to explain the sales
			 tax treatment of persons who for consideration are engaged in printing in the
			 normal course of business.
(b)
Outline of Topics
. 830 CMR 64H.6.2 is organized as
			 follows:
1. General.
2. Definitions.
3. Sales of Printed Materials.
4. Production Costs.
5. Mailing Costs.
6. Shipments.
7. Machinery.
8. Prepress Items.
9. Effective Date.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.6.4 - Research and Development

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Outline of Topics
.
(a)
Purpose
. The
			 purpose of 830 CMR 64H.6.4 is to explain the requirements for an entity to
			 qualify for exemption from Massachusetts sales tax under M.G.L. c. 64H, §
			 6(r) and (s) on its purchases of tangible personal property used directly and
			 exclusively in research and development. This exemption applies to a research
			 and development corporation or a manufacturing corporation as defined under
			 M.G.L. c. 63, § 38C or 42B. In the instance of a research and development
			 corporation the entity must meet either a receipts or expenditures test as
			 further explained in 830 CMR 64H.6.4(5) and (6). In addition, 830 CMR 64H.6.4
			 explains the eligibility of research and development corporations and
			 manufacturing corporations for certain credits and other exemptions. 830 CMR
			 64H.6.4 does not address eligibility for the Massachusetts research credit
			 provided by M.G.L. c. 63, § 38M, the rules for which are provided in
			 830 CMR
			 63.38M.1.
(b)
Outline of
			 Topics
. 830 CMR 64H.6.4 is organized as follows:
1. Statement of Purpose; Outline of
			 Topics
2. Definitions
3. General Rule
4. Qualification Requirements for Research
			 and Development Corporations
5.
			 Receipts test
6. Expenditures
			 test
7. Examples
8. Qualification Requirements for
			 Manufacturing Corporations
9.
			 Eligibility for Sales Tax Exemptions under M.G.L. c. 64H, § 6(r) and
			 (s)
10. Credits and Other
			 Exemptions
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.6.5 - Sales Tax On Meals

Current through Register 1525, July 5, 2024
(1)
General, Outline
.
(a)
General
. The
			 Massachusetts sales tax is imposed on sales of meals by a restaurant. The tax
			 is levied on the sales price of the meal. The sale of food products for human
			 consumption is exempt from the sales tax.
(b)
Outline
. 830 CMR
			 64H.6.5(1)(b) lists the sections contained in 830 CMR 64H.6.5.
1. General, Outline.
2. Definitions.
3. Nontaxable Sales.
4. Food Products.
5. Restaurant Meals.
6. Store Sales.
7. Sales Price.
8. Nonreturnable Containers, Purchases by
			 Vendors.
9. Sales of Meals Exempt
			 when Sold to Certain Organizations.
10. Special Rules for Fundraising
			 Activities.
11. Exempt
			 Organizations - Sales of Meals in the Regular Course of Business.
12. Special Substantiation
			 Requirements.
13. Sales of Meals
			 Exempt when Sold by Certain Other Institutions and Organizations.
14. Food Stamps.
15. Liquor License Holder.
16. Recordkeeping.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.6.7 - Out-of-State Sales and Deliveries

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Outline
.
(a)
Statement of
			 Purpose
. 830 CMR 64H.6.7 explains the sales tax treatment of sales
			 of tangible personal property by a Massachusetts vendor to be delivered outside
			 of Massachusetts.
(b)
Outline
. 830 CMR 64H.6.7(1)(b) lists the sections
			 contained in 830 CMR 64H.6.7.
1. Statement of
			 Purpose, Outline.
2.
			 Definitions.
3. Sales of Tangible
			 Personal Property for Delivery Out of State.
4. Compliance.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.6.11 - Qualifying Small Business Energy Exemption

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
			 64H.6.11 is to explain the process for
			 claiming an exemption from the sales tax for purchases of gas, steam,
			 electricity, or heating fuel taxable under M.G.L. c. 64H and M.G.L. c. 64I by
			 and for the use of qualifying small businesses under M.G.L. c. 64H, §
			 6(qq).
			 830 CMR
			 64H.6.11 introduces an online Small Business
			 Exemption (SBE) registration and certificate process, accessible through Mass
			 Tax Connect, designed to improve processing time and efficiency.
			 830 CMR
			 64H.6.11 promulgated on June 2, 2006, is
			 repealed and replaced as set forth in
			 830 CMR
			 64H.6.11(1)(b).
(b)
Effective Date
.
			 830 CMR
			 64H.6.11 applies to purchases of gas, steam,
			 electricity, or heating fuel on or after January 1, 2019. The prior version
			 will continue to apply to purchases made on or before December 31,
			 2018.
(c)
Outline of
			 Topics
.
			 830 CMR
			 64H.6.11 is organized as follows:
1. Statement of Purpose; Effective Date;
			 Outline of Topics.
2.
			 Definitions.
3. General
			 Rule.
4. Gross Income
			 Requirement.
5. Qualifying
			 Employees.
6. Registration Process
			 for and Use of SBE Certificates by Small Businesses.
7. Vendor Obligations and Credits.
8. Misuse of Certificates.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.8.1 - Resale and Exempt Use Certificates

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 64H.8.1 is to explain the
			 requirements for the presentation and acceptance of resale certificates for
			 sales of tangible personal property and taxable services, the requirements for
			 the presentation and acceptance of exempt use certificates for sales of
			 tangible personal property, and the rules for determining when sales of
			 property or taxable services are sales for resale.
(b)
Effective Date
.
			 830 CMR 64H.8.1 applies to the sale or use of tangible personal property and
			 taxable services, except gas, steam, electricity, heating fuel or taxable
			 services sold or used before September 1, 1990. However, 830 CMR 64H.8.1(4)(d)
			 and 830 CMR 64H.8.1(5)(d) are effective as of March 6, 1991.
(c)
Outline of
			 Topics
. 830 CMR 64H.8.1 is organized as follows:
1. Statement of Purpose, Effective Date,
			 Outline of Topics.
2.
			 Definitions.
3. General
			 Rule.
4. Sales for
			 Resale.
5. Sales for Exempt
			 Use.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64N.00 - Marijuana Retail Taxes › Section 64N.1.1 - Marijuana Retail Taxes

Current through Register 1525, July 5, 2024
(1)
Scope of Regulation; Background; Outline of Topics; Effective
			 Date
.
(a)
Scope of
			 Regulation
. 830 CMR 64N.1.1 sets forth the rules for the
			 imposition of the marijuana retail taxes on the retail sale of
			 marijuana.
(b)
Background
. Recent legislation, known as "An Act to
			 Ensure Safe Access to Marijuana," St. 2017, c. 55, authorized the licensing of
			 marijuana establishments, including marijuana retailers, and the retail sale of
			 marijuana. The legislation generally provides that all retail sales of
			 marijuana by marijuana retailers are subject to up to three taxes imposed on
			 the total sales price of the marijuana sold. First, marijuana retailers are
			 required to collect and remit a marijuana excise imposed on their retail sales
			 of marijuana. Second, marijuana retailers operating in cities or towns that
			 have accepted the marijuana local tax option must also collect the marijuana
			 local tax option at the rate imposed by the city or town, which may be set at a
			 rate of no greater than 3%.
See
M.G.L. c. 64N. Third, sales of
			 marijuana are subject to the sales tax. However, the sale of medical marijuana,
			 as defined in
			 830
			 CMR 64N.1.1(2), is not
			 subject to any of these taxes.
			 830
			 CMR 64N.1.1 explains the imposition of the
			 marijuana retail taxes on retail sales of marijuana by marijuana retailers,
			 exemptions from these taxes, and administrative provisions under M.G.L. c. 62C
			 applicable to marijuana retailers, such as record keeping requirements and the
			 procedures for filing returns and remitting payments.
830 CMR 64N. 1.1 applies to all retail sales of marijuana by
				marijuana retailers occurring on or after June 1, 2021.
(c)
Outline of
			 Topics
.
			 830
			 CMR 64N.1.1 is organized as follows:
1. Scope of Regulation; Background; Outline
			 of Topics; Effective Date;
2.
			 Definitions;
3. Marijuana Retail
			 Taxes;
4. Sale and Delivery of
			 Marijuana to Consumers;
5. Separate
			 Statement Requirements for Marijuana Retailers;
6. Record Keeping;
7. Other Administrative Provisions.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 94.00 - Abandoned Deposit Amounts › Section 94.323.1 - Collection of Amounts Deemed to Constitute Abandoned Deposit Amounts

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose;
			 Application; Outline
.
(a)
Purpose
. The purpose of 830 CMR 94.323.1 is to
			 describe the rules for the establishment and maintenance of Deposit Transaction
			 Funds by bottlers and distributors, and for the collection of abandoned deposit
			 amounts from such Deposit Transaction Funds, as required by M.G.L. c. 94,
			 §§ 321 through 327, inclusive, and the Supreme Judicial Court's
			 decision in
Massachusetts Wholesalers of Malt Beverages, Inc., v.
			 Commonwealth
, 414 Mass. 411 (1993), and the Appellate Tax Board's
			 decision in
Adirondack Beverages Corporation v. Commissioner of
			 Revenue
, Docket Nos. C267064 and C275091 (June 1, 2007).
(b)
Application
. 830
			 CMR 94.323.1, applies to bottlers and distributors who are subject to the
			 provisions of M.G.L. c. 94, § 323(c), (d) or (e) with respect to the
			 refund values received by such bottlers and distributors for non-reusable
			 beverage containers sold on or after January 1, 1990.
(c)
Outline
. 830 CMR
			 94.323.1, is organized as follows:
1.
			 Statement of Purpose; Application; Outline.
2. Definitions.
3. Deposit Transaction Fund.
4. Monthly Reporting to the
			 Commissioner.
5. Abandoned Deposit
			 Amounts.
6.
			 Reimbursements.
7. Borrowing From
			 Deposit Transaction Fund.
8.
			 Enforcement Provisions.
9.
			 Examples.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 118.00 - Aid To Families With Dependent Children › Section 118.1 - Full Employment Program Credit

Current through Register 1525, July 5, 2024
(1)
Purpose and Overview, Effective Date
.
(a)
Purpose and
			 Overview
. 830 CMR 118.1 explains how to calculate the Full
			 Employment Program Credit ("Employment Credit" or "credit") allowed by St.
			 1995, c. 5, § 110(m). The Employment Credit may be applied against the
			 corporate excise by qualified M.G.L. c. 63 employers or the Massachusetts
			 personal income tax by qualified M.G.L. c. 62 employers.
(b)
Effective Date
.
			 Qualified employers may claim the credit for months of eligible employment
			 beginning on or after November 1, 1995.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 119A.00 - Child Support Enforcement › Section 119A.5.1 - Child Support Enforcement Electronic Funds Transfer Program

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 119A.5.1 is to implement M.G.L. c.
			 119A, § 5 under which the Child Support Enforcement Division of the
			 Department of Revenue is required to use automated procedures, electronic
			 processes and computer-driven technology to the maximum extent feasible,
			 efficient and economical for the receipt of child support payments from
			 employers. 830 CMR 119A.5.1 explains the procedures prescribed by the
			 Commissioner for payment of child support by employers through the Child
			 Support Enforcement Electronic Funds Transfer (EFT) program.
(b)
Effective Date
.
			 830 CMR 119A.5.1 shall take effect on January 1, 2004.
(c)
Outline of
			 Topics
. 830 CMR 119A.5.1 is organized as follows:
1. Statement of Purpose, Effective Date,
			 Outline of Topics.
2.
			 Definitions.
3. Child Support EFT
			 Program Participation.
4. Child
			 Support Enforcement EFT Program Registration Requirements.
5. Child Support EFT Payment
			 Requirements.
6. Timely Child
			 Support EFT Payments.
7. Use of
			 Payroll Processing Services.
8.
			 Notification of Errors, Incorrect Information and Changes, Additions and
			 Deletions of Information.
9.
			 Penalties.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 119A.00 - Child Support Enforcement › Section 119A.6.1 - Assessment of Interest and Penalties on Past-due Child Support

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose,
			 Effective Date, Outline
.
(a)
Statement of Purpose
. M.G.L. c. 119A, § 6(a)
			 authorizes the Child Support Enforcement Division of the Massachusetts
			 Department of Revenue (DOR) to assess interest and penalties on past-due child
			 support owed by obligors. The purpose of 830 CMR 119A.6.1 is to implement
			 M.G.L. c. 119A, § 6(a).
(b)
Effective Date
. 830 CMR 119A.6.1 will take effect on
			 July 1, 2010.
(c)
Outline
. 830 CMR 119A.6.1 is organized as follows:
1. Statement of Purpose, Effective Date,
			 Outline.
2. Definitions.
3. Computation of Interest.
4. Computation of Penalties.
5. Assessment of Interest and
			 Penalties.
6. Notice to
			 Obligor.
7. Distribution of Partial
			 Payments, Interest and Penalties.
8. Enforcement of Interest and
			 Penalties.
9. Previously Accrued
			 Interest and Penalties.
10. Waiver
			 of Interest and Penalties Owed to the Commonwealth.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 119A.00 - Child Support Enforcement › Section 119A.6.2 - Settlement or Equitable Adjustment of Child Support Arrearages Owed to the Commonwealth

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Outline
.
(a)
Statement of
			 Purpose
. To maximize collection of child support arrearages owed
			 to the Commonwealth, the Commissioner may accept an offer in settlement that is
			 less than the full amount of such arrearages owed by an obligor as settlement
			 of all or a portion of such arrearages, where there is serious doubt as to
			 liability or collectibility of such arrearages. The Commissioner may also
			 equitably adjust the amount of child support arrearages owed to the
			 Commonwealth when the obligor has no present or future ability to pay the full
			 arrearages. Any settlement or equitable adjustment shall be based upon a
			 determination by the Commissioner that such settlement or adjustment of the
			 assigned arrearages is in the best interests of the Commonwealth and in
			 furtherance of the public policy of the Commonwealth that dependent children be
			 maintained, as completely as possible, from the resources of their parents,
			 thereby relieving or avoiding, at least in part, the burden borne by the
			 citizens of the Commonwealth. The Commissioner's authority is wholly
			 discretionary; no obligor has a right to a settlement or equitable adjustment
			 under 830 CMR 119A.6.2.
(b)
Outline
. 830 CMR 119A.6.2 is organized as follows:
1. Statement of Purpose; Outline
2. Definitions
3. Settlement and Equitable Adjustment of
			 Arrearages Owed to the Commonwealth 4. Factors Affecting Agreement to Settle or
			 Equitably Adjust Arrearages Owed to the Commonwealth
5. Procedure
6. Effect of Settlement Agreement
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 175.00 - Insurance › Section 175.24D.1.1 - Intercept of Insurance Payments to Satisfy Child Support Liens

Current through Register 1525, July 5, 2024
(1)
Purpose, General Rule, and
			 Outline
(a)
Purpose
. The purpose of 830 CMR 175.24D.1.1 is to
			 implement M.G.L. c. 175, § 24D, under which the Department of Revenue
			 identifies insurance payments on which there are child support liens, and
			 intercepts such payments to satisfy the liens in full or in part.
(b)
General Rule
.
			 Prior to making a non-recurring payment of $500 or more under a liability
			 insurance policy or under the liability coverage portion of a multiperil policy
			 or to a beneficiary under a life insurance contract, a company shall compare
			 the claimant's identifying information to child support lien information
			 maintained by DOR to determine whether there is a child support lien on the
			 payment. If, based on information exchanged between the company and DOR, there
			 is a child support lien on the payment, DOR shall issue a Notice of Lien and
			 Levy to the company and the company shall distribute the proceeds according to
			 the priorities listed in 830 CMR 175.24D.1.1(6). A payment meets the $500
			 threshold if the entire payment, prior to any deductions allowed under 830 CMR
			 175.24D.1.1(6)(a), is equal to or greater than $500.
(c)
Outline
. 830 CMR
			 175.24D.1.1 is organized as follows:
1.
			 Purpose, General Rule, and Outline
2. Definitions
3. Exempt payments
4. Collection of claimant's Social Security
			 number
5. Methods of Searching
			 Child Support Lien Information
6.
			 Priorities
7. Process for Issuing
			 Payments
8. Audits
9. Penalties for Failure to Comply
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 175M.00 - Family and Medical Leave › Section 175M.8.1 - Administration and Collection of Paid Family and Medical Leave Contributions

Current through Register 1525, July 5, 2024
(1)
Scope of Regulation;
			 Background; Outline of Topics; Effective Date
.
(a)
Scope of
			 Regulation
. 830 CMR 175M.8.1 sets forth the Department's rules
			 applicable to the filing of PFML returns and to the administration and
			 collection of PFML contributions.
(b)
Background
. "An
			 Act Relative to Minimum Wage, Paid Family Medical Leave and the Sales Tax
			 Holiday", St. 2018, c. 121, § 27, established the PFML program, which is
			 overseen by DFML. The PFML program will provide individuals on family leave or
			 medical leave with paid benefits funded by PFML contributions. Effective
			 October 1, 2019, all employers and covered business entities must remit PFML
			 contributions on behalf of employees and certain self-employed individuals to
			 the Department. St. 2018, c. 121, § 30. Self-employed individuals not
			 otherwise covered by PFML may elect to participate in the program and remit
			 PFML contributions to the Department from their self-employment income. M.G.L.
			 c. 175M, § 6(b). Pursuant to M.G.L. c. 175M, § 8(g), DFML has
			 delegated to the Commissioner the administration and collection of PFML
			 contributions. PFML contributions are considered taxes subject to the
			 administration and collection provisions of M.G.L. c. 62C, and 830 CMR
			 175M.8.1. Further, pursuant to M.G.L. c. 62C, § 5, the Commissioner may
			 prescribe the manner, format, and medium in which returns must be filed with
			 the Department. Accordingly, the filing of an employment and wage detail report
			 by an employer, covered business entity, or participating self-employed
			 individual through MassTaxConnect, as required by DFML, constitutes the filing
			 of a return for the purposes of M.G.L. c. 62C, and 830 CMR 175M.8.1.
(c)
Outline of
			 Topics
. 830 CMR 175M.8.1 is organized as follows:
1. Scope of Regulation; Background; Outline
			 of Topics; Effective Date.
2.
			 Definitions.
3. PFML Returns and
			 Payments.
4. Collection.
5. Penalties and Interest.
(d)
Effective
			 Date
. 830 CMR 175M.8.1 is effective for all PFML contributions
			 required to be remitted on or after October 1, 2019.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 176I.00 - Preferred Provider Arrangements › Section 176I.1.1 - Taxation of Insurers of Preferred Provider Arrangements

Current through Register 1525, July 5, 2024
(1)
General
.
(a)
Purpose
. The
			 Commissioner of Revenue is responsible for the administration and collection of
			 the excise imposed under M.G.L. c. 176I, § 11, on all gross premiums
			 received by insurers for coverage of persons residing in the Commonwealth. The
			 purpose of 830 CMR 176I.1.1 is to describe the procedures for the
			 administration, payment, and collection of the excise imposed under M.G.L. c.
			 176I, § 11, upon insurers offering insured health benefit plans that
			 include preferred provider arrangements.
(b)
Scope
. The
			 excise imposed on the gross premiums received by insurers of insured health
			 benefit plans that include a preferred provider arrangement is an excise within
			 the meaning of the "duties and excises" clause of the MASS CONST c. 1, §
			 1, art. 4.
The determination of the excise due under M.G.L. c. 176I,
				§ 11, is governed exclusively by 830 CMR 176I.1.1 and the provisions of
				M.G.L. c. 176I. The administration, payment, and collection of the excise
				imposed under M.G.L. c. 176I, § 11, is governed by the provisions of
				M.G.L. chs. 62C, 63B, as amended. The Commissioner will apply the provisions of
				Chapters 62C, 63B, the same as any other tax subject to the Commissioner's
				authority, to the extent that such provisions are consistent with M.G.L. c.
				176I.
See generally
, M.G.L. c. 62C, §§ 2, 3.
(c)
Outline of
			 topics
. In order to facilitate the use of 830 CMR 176I.1.1, 830
			 CMR 176I.1.1(1)(c) lists the sections contained in 830 CMR 176I.1.1.
1. General
2. Definitions
3. Imposition of the Excise
4. Filing of Return
5. Payment and Collection of
			 Excise
(d)
Effective date
. 830 CMR 176I.1.1 applies to all gross
			 premiums received after December 31, 1988.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.01 - Rule-Making Authority, Scope of Rules, and Definitions

Current through Register 1525, July 5, 2024
(1)
Rule-Making
			 Authority
. In accordance with M.G.L. c. 58A, § 8, the
			 Appellate Tax Board promulgates these Rules of Practice and Procedure (Rules).
			 The Rules are promulgated as a regulation pursuant to M.G.L. c. 30A, § 1.
			 As a regulation, the Rules are numbered sequentially in accordance with
			 950 CMR
			 20.00:
Preparing and Filing
			 Regulations
and
The Regulations Manual
published by
			 the Secretary of the Commonwealth of Massachusetts. When citing to a particular
			 Rule, parties may use the regulation format beginning with 831 CMR followed by
			 the section, subsection, and subpart; or they may reference a particular Rule
			 by using the whole number appearing to the right of the decimal point in the
			 regulation format. For example, this Rule may be cited as either
			 831
			 CMR 1.01(1)  or Rule
			 1(1).
(2)
Scope of
			 Rules
. The Rules will be construed, administered, and employed to
			 secure the just and efficient determination of every appeal before the
			 Board.
(3)
Definitions
. As used in the Rules, the following terms
			 have the following meanings:
(a)
Appellant
- the party filing an appeal with the
			 Board;
(b)
Appellee
- the Commissioner of Revenue or Board of
			 Assessors;
(c)
Assessors
- a Board of Assessors;
(d)
Board
- the
			 Appellate Tax Board;
(e)
Chairman
- the Chairman of the Board;
(f)
Clerk
- the
			 Clerk of the Board;
(g)
Commissioner
- the Commissioner of Revenue;
(h)
Hard Copy
- a
			 document on a physical medium such as paper, as contrasted with an electronic
			 version that is transmitted
via
email;
(i)
Massachusetts
			 Attorney
- an attorney admitted to practice before the courts of
			 the Commonwealth and engaged in the practice of law in the
			 Commonwealth;
(j)
Member
- a member of the Board; and
(k)
Non-Massachusetts
			 Attorney
- an attorney engaged in the practice of law who is not
			 admitted to practice before the courts of the Commonwealth.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.02 - Appearance and Practice Before the Board

Current through Register 1525, July 5, 2024
(1) In any
			 proceeding before the Board, persons may appear and act for: themselves;
			 partnerships of which they are partners; corporations of which they are
			 officers; limited liability companies of which they are members or managers; a
			 municipal or other board of which they are members; or a city or town for which
			 they have been elected or appointed as an assessor.
(2) A Massachusetts attorney may appear and
			 practice before the Board.
(3) A
			 Non-Massachusetts attorney must obtain the permission of the Board to appear
pro hac vice
for a particular Board appeal. A motion to appear
pro hac vice
must be filed by a Massachusetts attorney and be
			 accompanied by an affidavit of the Non-Massachusetts attorney setting forth
			 facts sufficient to demonstrate that the Non-Massachusetts attorney is a member
			 in good standing of the bar of one or more jurisdictions. If the Board permits
			 a Non-Massachusetts attorney to appear
pro hac vice
, a
			 Massachusetts attorney must appear as co-counsel on any pleading or other
			 document filed with the Board and must appear at all Board proceedings, unless
			 excused by the Board.
(4)
			 Attorneys, including attorneys admitted
pro hac vice
, shall
			 conduct themselves in a manner conforming to the disciplinary rules of the
			 Massachusetts Supreme Judicial Court.
(5) Except as provided in Rule 2(1) and Rule
			 10(15), a non-attorney is not permitted to appear before the Board or to sign
			 any pleading or motion in any appeal from the refusal of the Commissioner to
			 abate a tax or take an action.
(6)
			 The filing of any pleading, motion, or similar document shall constitute an
			 appearance by the attorney who signs it, unless the document states
			 otherwise.
(7) Notice of any change
			 of attorney shall be given promptly to the Clerk and to the opposing
			 party.
(8) An attorney may withdraw
			 an appearance with the permission of the Board on such terms as the Board may
			 prescribe.
(9) The Board may, for
			 cause, deny or suspend the right of any person to practice before it.
(10) The Board in its discretion may allow
			 such other person to appear on behalf of a party as the Board deems
			 appropriate.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.03 - Form of Documents Filed with the Board

Current through Register 1525, July 5, 2024
(1)
			 All hard copies of pleadings, motions, and other documents filed with the Board
			 shall be either printed or typewritten on one side only of plain white paper
			 measuring 8½ x 11 inches with adequate margins, shall be clearly
			 legible, and shall be signed by the party or the person appearing on behalf of
			 the party.
(2) The Board encourages
			 parties to file pleadings, other than the petitions described in Rules 5 and 10
			 and the statement under informal procedure described in Rule 7, by email to the
			 Clerk at the email address listed for the Clerk on the Board's website at
https://www.mass.gov/orgs/appellate-tax-board
.
(3) Signatures on pleadings, motions, and
			 other documents filed with the Board may be electronic. An electronic signature
			 may take the form of:
(a) a scan of the
			 signatory's handwritten signature;
(b) an electronic signature made by means of
			 a stylus, an electronic pen, a computer mouse, a touch screen, or other similar
			 method;
(c) an electronically
			 inserted image intended to substitute for a signature; or
(d) a "/s/ name of signatory"
			 block.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.04 - Jurisdiction

Current through Register 1525, July 5, 2024
(1) The Board's jurisdiction to hear and
			 decide appeals is governed by statute. The Board cannot waive statutory
			 jurisdictional requirements or excuse the failure of Appellants to comply with
			 these requirements, regardless of the reason. Appellants should therefore
			 ensure that they have complied with all jurisdictional requirements prior to
			 filing an appeal with the Board.
(2) The Board's receipt and docketing of an
			 appeal does not constitute an acknowledgment that jurisdictional requirements
			 have been met.
(3) The Board, on
			 its own motion or the motion of an Appellee, may determine at any point in the
			 proceedings that the Board has no jurisdiction and dismiss the appeal for lack
			 of jurisdiction
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.05 - Content of Petition Under Formal Procedure

Current through Register 1525, July 5, 2024
(1) An
			 Appellant may elect the formal procedure under M.G.L. c. 58A, § 7 by
			 filing a petition under formal procedure that contains all facts and dates
			 necessary for the determination of the Board's jurisdiction and includes:
(a) a caption in the following form:
Commonwealth of Massachusetts
Appellate Tax Board
PETITION UNDER FORMAL PROCEDURE
Docket No. _______
_______
Appellant
_______
Appellee
(b) if the appeal is from the Assessors'
			 refusal to abate a real estate or personal property tax, or to take an action,
			 the petition should include:
1. in the
			 caption, the Appellant's name as the Appellant and the Assessors of the city or
			 town in which the property is located as the Appellee;
2. the fiscal year at issue;
3. a description of the property taxed,
			 including the address or location of the property;
4. the assessed value of the
			 property;
5. the rate and amount of
			 the tax;
6. the amounts and dates
			 of all payments made for the fiscal year at issue;
7. the date the Appellant filed the abatement
			 application with the Assessors; and
8. the date the Assessors denied the
			 Appellant's abatement application.
(c) if the appeal is from the refusal of the
			 Commissioner to abate a tax or to take an action, the petition should include:
1. in the caption, the Appellant's name as
			 the Appellant and the Commissioner as the Appellee;
2. the type of tax at issue;
3. the tax period(s) at issue;
4. the filing date(s) of the tax return(s)
			 for the tax period(s) at issue;
5.
			 the date(s) and amount(s) of the disputed assessment(s) or refund(s) requested,
			 including tax, penalties, and interest;
6. the date(s) and amount(s) of any
			 payment(s) made by the Appellant for the tax period(s) at issue;
7. the date(s) the Appellant filed an
			 abatement application(s), amended return(s), or other request(s) with the
			 Commissioner; and
8. the date(s)
			 the Commissioner denied the Appellant's abatement application(s) or other
			 request(s).
(d)
			 petitions under formal procedure should also include:
1. a clear and concise statement of the
			 Appellant's objections to the decision or determination appealed from, the
			 facts on which the Appellant relies and the contentions of law, if any, which
			 the Appellant desires to raise;
2.
			 a statement of the relief sought;
3. the name, address, telephone number, and
			 email address of the Appellant and any person appearing on behalf of the
			 Appellant; and
4. the dated
			 signature of the Appellant or any person appearing on behalf of the
			 Appellant.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.06 - Filing and Service of Petition Under Formal Procedure

Current through Register 1525, July 5, 2024
(1) The Appellant shall file an original and
			 two copies of the petition under formal procedure with the Clerk. Filing must
			 be made with the Board by: in-hand delivery; first-class mail; or one of the
			 alternative delivery services designated in Rule 11.
(2) The Appellant shall, at the time of
			 filing a petition under formal procedure, pay to the Clerk the appropriate
			 entry fee as described in the Board's Schedule of Entry Fees on its website at
https://www.mass.gov/orgs/appellate-tax-board
.
(3) The Appellant shall serve the Appellee
			 with a copy of the petition under formal procedure stamped with the docket
			 number assigned by the Board. Service of the petition may be made on the
			 Appellee by: in-hand delivery; first-class mail addressed to the usual place of
			 business of the Appellee; or by email to the email address of the
			 Appellee.
(4) The Appellant shall
			 file with the Clerk a signed acknowledgment or certificate of service affirming
			 that a copy of the petition under formal procedure has been served on the
			 Appellee in accordance with Rule 6(3). The signed acknowledgment or certificate
			 of service shall give the address or email address to which the copy has been
			 hand-delivered, mailed, or emailed to the Appellee and the date of
			 hand-delivery, mailing, or emailing. The signed acknowledgment or certificate
			 of service may be filed with the Board by email to the Clerk.
(5) Failure to conform to the requirements of
			 this Rule shall be grounds, in the discretion of the Board, for dismissal of
			 the appeal.
(6) At the joint
			 request of the Appellant and Appellee in an appeal from the refusal of the
			 Commissioner to abate a tax or take an action, and with the approval of the
			 Board, an appeal may be transferred from the formal procedure to the small
			 claims procedure if the appeal otherwise qualifies for the small claims
			 procedure under M.G.L. c. 58A, § 7B.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.07 - Content of Statement Under Informal Procedure and Waiver of Appeal

Current through Register 1525, July 5, 2024
(1) If an appeal is from the Assessors'
			 refusal to abate a real estate or personal property tax or to take an action,
			 an Appellant may elect to file an appeal under the informal procedure in
			 accordance with M.G.L. c. 58A, § 7A. To elect the informal procedure, the
			 Appellant should file a statement under informal procedure that contains all
			 facts and dates necessary for the determination of the Board's jurisdiction and
			 includes:
(a) a caption in the following form:
Commonwealth of Massachusetts
Appellate Tax Board
STATEMENT UNDER INFORMAL PROCEDURE
Docket No. _______
_______
Appellant
_______
Appellee
(b) the statement under informal procedure
			 should include the following information:
1.
			 in the caption, the Appellant's name as the Appellant and the Assessors of the
			 city or town in which the property is located as the Appellee;
2. the fiscal year at issue;
3. a description of the property taxed,
			 including the address or location of the property;
4. the assessed value of the
			 property;
5. the rate and amount of
			 the tax;
6. the amounts and dates
			 of all payments made for the fiscal year at issue;
7. the date the Appellant filed the abatement
			 application with the Assessors;
8.
			 the date the Assessors denied the Appellant's abatement application;
9. a short statement of the Appellant's
			 objections to the decision or determination appealed from and the relief
			 requested;
10. the name, address,
			 telephone number, and email address of the Appellant and any person appearing
			 on behalf of the Appellant; and
11.
			 the dated signature of the Appellant or any person appearing on behalf of the
			 Appellant.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.08 - Filing and Service of Statement Under Informal Procedure

Current through Register 1525, July 5, 2024
(1) The Appellant shall file an original and
			 two copies of the statement under informal procedure with the Clerk. Filing
			 must be made with the Board by: in-hand delivery; first-class mail; or one of
			 the alternative delivery services designated in Rule 11.
(2) The Clerk will serve one copy of the
			 Appellant's statement under informal procedure on the Assessors and return one
			 copy to the Appellant. The Clerk may use email to serve a copy of the statement
			 under informal procedure on the Assessors and to return a copy of the statement
			 under informal procedure to the Appellant.
(3) The Appellant shall, at the time of
			 filing a statement under informal procedure, pay to the Clerk the appropriate
			 entry fee as described in the Board's Schedule of Entry Fees on its website at
https://www.mass.gov/orgs/appellate-tax-board
.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.09 - Transfer of Appeals from Informal to Formal Procedure

Current through Register 1525, July 5, 2024
(1) If the assessed value of the property at
			 issue exceeds $20,000, the Assessors may, within 30 days of the date of service
			 of a statement under informal procedure, elect to have the appeal heard under
			 the formal procedure by so notifying the Clerk in writing, by first-class mail
			 or email, and by paying to the Clerk the appropriate entry fee as described in
			 the Board's Schedule of Entry Fees on its website at
https://www.mass.gov/orgs/appellate-tax-board
.
(2) The Clerk will transfer the appeal to the
			 formal procedure and give notice of the transfer to both parties by first-class
			 mail or email. If so transferred, all future proceedings relating to the appeal
			 will be conducted under the formal procedure and the Appellant's waiver of the
			 right of appeal and the right to a findings of fact and report shall be
			 void.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.10 - Content of Petition Under Small Claims Procedure and Waiver of Appeal

Current through Register 1525, July 5, 2024
(1) If an appeal is from the refusal of the
			 Commissioner to abate a tax or to take an action, the Appellant may elect to
			 file an appeal under the small claims procedure in accordance with M.G.L. c.
			 58A, § 7B. To elect the small claims procedure, the amount of tax in
			 dispute shall not exceed the following limits:
(a) $25,000 for any taxable year, in the case
			 of a tax imposed by taxable year;
(b) $25,000 for any calendar year, in the
			 case of a tax imposed by calendar year;
(c) $25,000 for any calendar year, in the
			 case of a tax imposed by M.G.L. c. 64A through 64J, and M.G.L. c. 138, §
			 21;
(d) $25,000 in the case of a
			 tax imposed by M.G.L. c. 65C; or
(e) $25,000 for any taxable event or
			 transaction in the case of any other tax.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.11 - The Postmark Rule, Alternative Delivery Services, and Substantiating Marks

Current through Register 1525, July 5, 2024
(1) Generally, a document is considered filed
			 when it is delivered to the Board. If, however, a document is delivered to the
			 Board by United States mail after the statutory due date in a properly
			 addressed envelope, then the date of the United States postmark is deemed to be
			 the date of delivery if the date of the United States postmark is on or before
			 the due date ("postmark rule"). For purposes of a document delivered to the
			 Board by United States mail, the Board also will recognize the following
			 substantiating marks in applying the postmark rule:
(a)
Registered Mail
:
			 The date affixed by the United States Post Office as the date of registration
			 is treated as the postmark date for purposes of the postmark rule.
(b)
Certified Mail
:
			 The date of the United States postmark on the sender's United States Post
			 Office receipt is treated as the postmark date for purposes of the postmark
			 rule.
(c)
Certificate
			 of Mailing
: The date affixed by the United States Post Office on a
			 Certificate of Mailing is treated as the postmark date for purposes of the
			 postmark rule.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.12 - Docketing of Appeals

Current through Register 1525, July 5, 2024
The Clerk will assign to each appeal a docket number and will
				notify the parties of the docket number. The parties shall place the docket
				number on all documents thereafter filed in the appeal, including all
				correspondence with the Board.