reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.31A.1 - Responsible Persons

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Effective Date
.
(a) The purpose of 830 CMR 62C.31A.1 is to
			 describe the procedures prescribed by the Commissioner, pursuant to M.G.L. c.
			 62C, §§ 3 and 31A; M.G.L. c. 62B, § 5; M.G.L. c. 64G, § 7B;
			 M.G.L. c. 64H, § 16; and M.G.L. c. 64I, § 17, for the assessment of
			 taxes upon and the collection of taxes from responsible persons, persons under
			 a duty to pay over certain trustee taxes and certain use taxes owed by a
			 corporation, partnership or limited liability company.
(b) With regard to limited liability
			 companies 830 CMR 62C.31A.1 applies to taxes remaining unpaid on or after
			 December 8, 2005.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.33.1 - Interest, Penalties, and Application of Payments

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose and
			 Application
.
(a) The purpose of
			 830 CMR 62C.33.1 is to describe the computation of interest and penalties under
			 M.G.L. c. 62C and interest on refunds of tax. It is not intended as an
			 exhaustive treatment of all penalties administered by the Commissioner. 830 CMR
			 62C.33.1 also explains the manner in which the Commissioner will apply a
			 payment received from a taxpayer to tax, penalties or interest in the absence
			 of instruction from the taxpayer, and the mechanism by which a taxpayer may
			 direct the Commissioner to apply a voluntary payment made by the taxpayer to
			 one or more of the taxpayer's outstanding liabilities. Except as otherwise
			 provided, the provisions of 830 CMR 62C.33.1 apply to the taxes imposed under
			 M.G.L. chs. 60A; 62 through 65C; 121A, § 10; and 138, § 21, and to
			 any other provisions of the law under which the Commissioner is authorized
			 generally to exercise his powers under M.G.L. c. 62C.
(b)
Organization
.
			 830 CMR 62C.33.1 is organized as follows:
1.
			 Statement of Purpose and Application
2. Definitions
3. Determination of Interest Rate on Unpaid
			 Taxes
4. Interest on Unpaid
			 Taxes
5. Penalties
6. Interest on Penalties
7. Interest on Refunds of
			 Overpayments
8. Methods for
			 Directing Payment
9. Application of
			 Payments in the Absence of Taxpayer Instruction
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.37.1 - Abatements

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose;
			 Organization
.
(a) The purpose of
			 830 CMR 62C.37.1 is to explain how, under M.G.L. c. 62C, § 37, a person
			 may apply for an abatement of tax or penalty that has been assessed by DOR
			 (
e.g
. "deficiency assessment"). 830 CMR 62C.37.1 also explains
			 how a taxpayer may:
1. dispute a responsible
			 person determination;
2. dispute a
			 state-collected motor vehicle excise assessment;
3. seek an abatement of self-assessed tax on
			 behalf of a vendor/operator;
4.
			 seek an abatement when an amended return is treated as an application for
			 abatement;
5. seek relief from
			 joint tax liability; or
6. seek an
			 abatement as otherwise provided for by the Commissioner.
As of December 5, 2016, an amended return shall be filed by all
				taxpayers, except as specified above, when seeking to increase a previously
				self-assessed tax; decrease a previously self-assessed tax; report an increase
				in tax resulting from a final federal or state determination; report a decrease
				in tax resulting from a federal or state determination; and report amendments
				that have no net effect on the tax shown on a return. An amended return shall
				be filed in the manner prescribed by the Commissioner in
				830 CMR 62C.26.2,
				62C.30.1
				or
				62C.30A.1,
				as applicable. Such filers will no longer file an abatement application to
				amend a return and, except as specified, an amended return is not a form
				approved by the commissioner to seek abatement of
				tax.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.47A.1 - Lists of Licenses and Providers

Current through Register 1525, July 5, 2024
(1)
Definitions
.
Agency
, every department board,
				commission, division, authority or other agency of the Commonwealth or of its
				subdivisions.
Commissioner
, the Commissioner of
				Revenue.
License
, any license or other
				certificate of authority to conduct a profession, trade or business.
Provider
, any person who has agreed to
				furnish goods, services or real estate space to an agency or
				subdivision.
Subdivision
, every political
				subdivision of the Commonwealth, including counties, cities, towns, and
				districts.
(2)
Annual Submission of Information
.
(a) Every agency or subdivision issuing or
			 renewing a license must annually, on or before February 1, furnish to the
			 Commissioner a report of all licenses issued or renewed by the agency or
			 subdivision during the preceding calendar year.
(b) Every agency or subdivision, except for
			 towns and districts having a population of less than 5,000 and agencies
			 thereof, must annually, on or before August 1, furnish to the Commissioner a
			 report of all providers who have furnished goods, services or real estate space
			 to the agency or subdivision during the preceding fiscal year, under contracts
			 or agreements which, taken together, required the agency or subdivision to pay
			 the provider $5,000.00 or more during the preceding fiscal year. The
			 Commissioner may waive this requirement with respect to payments by state
			 agencies which have been individually reported to, and certified prior to
			 payment by, the Comptroller's Division of the Executive Office for
			 Administration and Finance. In the event of a waiver of this requirement, such
			 payments will not be taken into account in determining whether the agency was
			 required to pay the provider $5,000.00 or more during the preceding fiscal
			 year.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.50.1 - Lien on Property

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Effective Date; Outline of
			 Topics
.
(a)
Statement
			 of Purpose
. 830 CMR 62C.50.1 explains the application of M.G.L. c.
			 62C, § 50, as amended by St. 2004, c. 262, § 26. This amendment
			 extended the duration of Department of Revenue liens by adopting the federal
			 limitations period of ten years, or such longer period as permitted by §
			 6322 of the Code and regulations promulgated thereunder. The provisions of
			 M.G.L. c. 62C, § 50 apply to any tax liability, inclusive of penalties,
			 interest, costs, forfeitures or additions to tax which remained due and unpaid
			 as of January 1, 2005. St. 2004, c. 262, § 70.
(b)
Effective Date
.
			 830 CMR 62C.50.1 is effective January 22, 2010.
(c)
Outline of
			 Topics
. 830 CMR 62C.50.1 is organized as follows:
1. Statement of Purpose; Effective Date;
			 Outline of Topics
2.
			 Definitions
3. General
4. Validity of Lien Against Mortgagees,
			 Pledgees, Purchasers and Judgment Creditors
5. Refiling of Notice of Tax Lien
6. Release of Lien
7. Partial Release of Lien: Certificate of
			 Subordination
8. Revocation of
			 Certificate of Release of Lien; Reinstatement of Lien
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.64.1 - Release of Levy

Current through Register 1525, July 5, 2024
(1)
General
. The Commissioner may release a levy imposed
			 under M.G.L. c. 62C, § 53 upon all or part of the property or rights to
			 property levied upon. A levy will be released only if the Commissioner
			 determines that such action will facilitate the collection of the delinquent
			 taxpayer's tax liability.
(2)
Subsequent Levy
. A release of levy under M.G.L. c.
			 62C, § 64 shall not prevent any subsequent levy, even though the
			 subsequent levy or levies are made on the same property or rights to
			 property.
(3)
Conditions For Release
. To facilitate collection of
			 the liability, seized property or property as to which notice of levy has been
			 given may be released prior to sale for less than immediate full payment. As a
			 condition to such a release, the taxpayer must provide for full payment in one
			 of the following ways:
(a)
Escrow
			 Arrangement
. The delinquent taxpayer offers a satisfactory
			 arrangement, acceptable to the Commissioner, for placing property in escrow to
			 secure the payment of the liability (including the expenses incurred in levy on
			 the property), which is the basis of the levy.
(b)
Bond
. The
			 delinquent taxpayer delivers a bond, acceptable to the Commissioner,
			 conditioned upon the payment of the liability (including the expenses incurred
			 in levy on the property) which is the basis of the levy.
(c)
Payment of the Amount of the
			 Commonwealth's Interest in the Property
. The delinquent taxpayer
			 pays to the Commissioner an amount determined by the Commissioner to be equal
			 to the interest of the Commonwealth in the part of the seized property to be
			 released. Such payment does not operate to release any tax lien which the
			 Commonwealth may have on the property, which continues until the tax liability
			 is satisfied, or the lien is specifically released, or until the expiration of
			 the statutory period for which the lien remains in force.
(d)
Assignment of Salaries and
			 Wages
. The delinquent taxpayer executes an agreement with the
			 Commissioner directing his employer to pay to the Commissioner amounts deducted
			 from the employee's wages or salary on a regular, continuing, or periodic
			 basis, in such manner and in such amount as is agreed upon with the
			 Commissioner, until the full amount of the liability is satisfied. The
			 agreement must be accepted by the employer before the levy may be
			 released.
(e)
Installment Payment Arrangement
. The delinquent
			 taxpayer makes satisfactory arrangements with the Commissioner to pay the
			 amount of the liability in installments.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.84.1 - Spousal Relief from Joint Income Tax Liability

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose;
			 Organization
.
(a)
Statement of Purpose
.
			 830
			 CMR 62C.84.1 explains the criteria and
			 procedures a taxpayer must follow in applying for spousal relief from joint
			 income tax liability under M.G.L. c. 62C, § 84. M.G.L. c. 64C, § 84
			 provides for three types of relief from joint tax liability for a requesting
			 spouse: innocent spouse relief, separation of liability relief, and equitable
			 relief, each with its own requirements. M.G.L. c. 64C, § 84 does not
			 provide for an abatement of tax. Instead, it provides for circumstances in
			 which a requesting spouse may be relieved of liability for the tax.
830 CMR 62C.84.1 is effective
				for any pending application to which M.G.L. c. 62C, § 84
				applies.
(b)
Organization
.
			 830
			 CMR 62C.84.1 is organized as follows:
1. Statement of Purpose;
			 Organization;
2.
			 Definitions;
3. General
			 Rule;
4. Innocent Spouse
			 Relief;
5. Separation of Liability
			 Relief;
6. Equitable
			 Relief;
7. Time and Manner of
			 Application;
8. Non-requesting
			 Spouse's Notice and Opportunity to Participate;
9. Effect of Prior Proceedings;
10. Effect of Determination; and
11. Appeal of Determination.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62E.00 - Wage Reporting System › Section 62E.2.1 - Reporting of New Hires

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose
. The purpose of 830 CMR 62E.2.1
			 is to implement M.G.L. c. 62E, § 2, under which employers and payors of
			 income must report to the Commissioner certain information relative to
			 employees, independent contractors and retired employees. 830 CMR 62E.2.1 also
			 explains the requirement contained in M.G.L. c. 62E, § 2 that insurance
			 companies making periodic payments under an annuity contract or policy, making
			 payments under a longterm disability income policy or making payment of
			 dividends under a life insurance policy must report to Commissioner certain
			 information relative to the recipients of such payments.
(a)
Effective Date
.
			 As of March 1, 1993, employers and payors of income must, as required by 830
			 CMR 62E.2.1 report to the Commissioner certain information relative to
			 employees and independent contractors whose effective dates of employment occur
			 on or after that date and relative to employees and independent contractors who
			 are reinstated after a lapse in pay of 30 calendar days or more on or after
			 March 1, 1993
(b)
Outline of Topics
. 830 CMR 62E.2.1 is organized as
			 follows:
1. Statement of Purpose; Effective
			 Date; Outline of Topics.
2.
			 Definitions.
3. General Rule on
			 Reporting.
4. Exemption from
			 Reporting.
5. Obligation of
			 Employee or Independent Contractor.
6. Obligation of Employer or Payor of
			 Income.
7. Obligation of Insurance
			 Companies.
8. Obligation of
			 Recipient
9. Means of
			 Reporting.
10. Multistate
			 Employers.
11. Failure to
			 Comply.
12. Obligation of
			 Commissioner.
13. Unauthorized
			 Disclosure of Information.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.29.1 - Credits for Insurance Companies

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 63.29.1 is to explain the credits
			 available to life insurance companies as provided in M.G.L. c. 63, § 29C
			 and property and casualty insurance companies as provided in M.G.L. c. 63,
			 §§ 29D and 29E.
See
St. 1998, c. 259.
(b)
Outline of
			 Topics
.
			 830
			 CMR 63.29.1 is organized as:
1. Statement of Purpose; Outline of Topics;
			 Effective Date
2.
			 Definitions
3. Life Insurance
			 Premiums Excise Credit
4. Net
			 Investment Income Tax Rate Reduction
5. Property and Casualty Insurance Premiums
			 Excise Credit
6. Gross Investment
			 Income Tax Rate Reduction
7.
			 Retaliatory Taxes Credit For Domestic Property and Casualty Insurance
			 Companies
8. Corporate
			 Restructuring
(c)
Effective Date
. The provisions of
			 830
			 CMR 63.29.1 shall take effect April 11,
			 2003.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.30.2 - Net Operating Loss Deductions and Carry Forward

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Outline
			 of Topics
.
(a)
Purpose of Regulation
. 830 CMR 63.30.2, explains the
			 deductions for net operating losses incurred in previous taxable years allowed
			 to certain corporations by M.G.L. c. 63, § 30.5 in determining net income
			 for a taxable year.
(b)
Outline of Topics
. 830 CMR 63.30.2 is organized as
			 follows:
(1) Statement of Purpose, Outline of
			 Topics
(2) Definitions
(3) Allowance of Net Operating Loss
			 Deduction
(4) Computation and
			 Taking of the Net Operating Loss Deduction
(5) Carry Forward of Net Operating
			 Loss
(6) Examples
(7) S Corporations
(8) Corporations Subject to Combined
			 Reporting
(9) Mergers and Changes
			 of Ownership
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.31.1 - Add Back of Interest or Intangible Expense

Current through Register 1525, July 5, 2024
(1)
Purpose, General Rule, and
			 Outline
.
(a)
Purpose
. The purpose of 830 CMR 63.31.1 is to explain
			 the add back of related member interest or intangible expense, as provided in
			 M.G.L. c. 63, §§ 31I, 31J and 31K, including the add back of related
			 member interest expense that derives from dividend notes or similar
			 obligations, as referenced in M.G.L. c. 63, § 30.4. 830 CMR 63.31.1
			 extends to the computation of "net income" under M.G.L. c. 63 generally, and
			 therefore applies to foreign and domestic corporations, financial institutions
			 and utility corporations.
(b)
General Rule
. Generally, a taxpayer must add back to
			 net income related member interest and intangible expense. The add back rule
			 applies,
inter alia
, to losses incurred in connection with
			 factoring or discounting transactions; interest expense paid, accrued or
			 incurred in connection with a dividend note or similar obligation; and certain
			 acquisition interest expense that is paid, accrued or incurred to a person or
			 entity that is not a related member. This general rule is subject to certain
			 exceptions.
(c)
Exceptions to the General Rule
. Notwithstanding the
			 provisions of 830 CMR 63.31.1(1)(b), a taxpayer is permitted to establish by
			 clear and convincing evidence that a particular add back would be unreasonable,
			 as further defined by 830 CMR 63.31.1. Also, a taxpayer is permitted to claim
			 other specific exceptions to the general rule stated in 830 CMR 63.31.1(1)(b),
			 as further explained by
			 830 CMR
			 63.30.3. A taxpayer that seeks to claim that
			 the add back of a particular interest or intangible expense would be
			 unreasonable or that otherwise claims an exception to the general rule stated
			 in 830 CMR 63.31.1(1)(b) must do so on a schedule completed as required by the
			 Commissioner and filed as part of its tax return.
(d)
Outline
. 830 CMR
			 63.31.1, is organized as follows:
1. Purpose,
			 General Rule, Exceptions to the General Rule, and Outline
2. Definitions
3. Add Back of Related Member Interest or
			 Intangible Expense
4. Exceptions to
			 Add Back of Related Member Interest or Intangible Expense
5. Add Back Exception when Related Member
			 Resides in a Nation that is Party to a U.S. Bilateral Income Tax
			 Treaty
6. Filing Schedule; Claiming
			 an Add Back Exception
7. Requests
			 for More Information; Procedure for Evaluating an Exception Claim
8. No Limitations as to Other Agreements,
			 Compromises or Adjustments
9.
			 Interaction with Determination as to Existence of Net Operating Loss
10. Interaction with Taxation of a Related
			 Member
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.31N.1 - Massachusetts Property Basis Adjustments

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose; Outline of Topics
.
(a)
Purpose
. 830 CMR
			 63.31N.1 implements the rules set forth in M.G.L. c. 63, § 31N, which
			 requires certain adjustments to the basis of a corporation's property,
			 including stock owned by the corporation, for purposes of determining gross
			 income, deductions and other tax items of an entity taxable under M.G.L. c. 63.
			 830 CMR 63.31N.1 also provides some examples of when these adjustments may be
			 necessary. 830 CMR 63.31N.1 does not purport to describe all of the situations
			 where adjustments to the basis of a corporation's property will be necessary
			 pursuant to M.G.L. c. 63, § 31N for purposes of determining the
			 corporation's Massachusetts corporate excise. Adjustments to the Massachusetts
			 basis of a corporation's property may be required in circumstances not
			 described in 830 CMR 63.31N.1.
(b)
Outline
. 830 CMR 63.31N.1 is organized as follows.
1.Statement of Purpose; Outline of
			 Topics
2.Definitions
3.General Rules
4.Special Rule for Former Corporate
			 Trusts
5.Intercompany Transactions;
			 Basis Adjustments Attributable Thereto
6.Combined Reporting; Basis in Subsidiaries;
			 Earnings and Profits
7.Application
			 of the Sham Transaction Rule and Related Doctrines
8.Effective Date
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38B.1 - Massachusetts Taxation of Security Corporations

Current through Register 1525, July 5, 2024
(1)
General
.
(a)
Purpose of
			 Regulation
. 830 CMR 63.38B.1 sets forth the rules for the
			 Massachusetts tax treatment of security corporations under M.G.L. c. 63, §
			 38B.
(b)
Organization
. 830 CMR 63.38B.1 is organized as
			 follows:
1. General.
2. Definitions.
3. Qualification for Security Corporation
			 Classification.
4. Definition of
			 Securities.
5. Requirement that
			 Securities be Held Exclusively for Investment Purposes.
6. Procedure for Security Corporation
			 Classification.
7. Continuing
			 Status of Application and Classification; Change in Activities.
8. Election for Voluntary
			 Withdrawal.
9.
			 Revocation.
10. Submissions to the
			 Security Corporations Unit.
11.
			 Effective Date.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38.7 - Apportionment of Income of Mutual Fund Service Corporations

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 63.38.7
			 is to explain the allocation and apportionment of income from mutual fund sales
			 of mutual fund service corporations, as provided in M.G.L. c. 63, §
			 38(m).
(b)
Outline of
			 Topics
. 830 CMR 63.38.7, is organized as follows:
1. Statement of Purpose; Outline of Topics;
			 Effective Date
2.
			 Definitions
3. General
4. Apportionment of Income from Mutual Fund
			 Sales
5. Job Growth
			 Requirements
6. Reporting
			 Requirements
(c)
Effective Date
. The provisions of 830 CMR 63.38.7
			 shall take effect upon promulgation.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38.8 - Apportionment of Income of Pipeline Companies

Current through Register 1525, July 5, 2024
(1)
Purpose, Outline, Effective
			 Date
.
(a)
Purpose
. The purpose of 830 CMR 63.38.8 is to provide
			 an alternative apportionment rule, as provided in M.G.L. c. 63, § 38(j),
			 for income received by pipeline companies that is derived from the
			 transportation of mineral products.
(b)
Outline
. 830 CMR
			 63.38.8, is organized as follows:
1. Purpose,
			 Outline, Effective Date;
2.
			 Definitions;
3. Apportionment
			 Percentage.
(c)
Effective Date
. The provisions of 830 CMR 63.38.8
			 shall be effective for taxable years beginning on or after December 16, 2016.
			 The provisions of 830 CMR 63.38.8 as promulgated on December 30, 2005 are
			 hereby repealed and replaced but remain applicable for taxable years beginning
			 on or after December 30, 2005 and before December 16, 2016.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38.10 - Apportionment of Income of Electric Industry

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 63.38.10
			 is to provide alternative apportionment rules, as provided in M.G.L. c. 63,
			 § 38(j), for the electric industry. Generally, 830 CMR 63.38.10 provides
			 rules for allocating and apportioning income derived from sales of electricity,
			 unforced capacity, electricity brokerage services, ancillary services related
			 to electricity, electricity transmission and distribution services, and from
			 buying and selling financial instruments related to electricity. Except as
			 modified by 830 CMR 63.38.10, the general allocation and apportionment
			 provisions found in
			 830 CMR
			 63.38.1 continue to apply.
(b)
Outlines of
			 Topics
. 830 CMR 63.38.10 is organized as follows:
1. Statement of Purpose, Outline of Topics,
			 Effective Date;
2.
			 Definitions;
3. Sales Factor
			 Sourcing Rules;
4. Taxable in
			 Another State;
5. Apportionment
			 Percentage;
6. Examples.
(c)
Effective
			 Date
. The provisions of 830 CMR 63.38.10 shall be effective for
			 taxable years beginning on or after December 16, 2016. The provisions of 830
			 CMR 63.38.10 as promulgated on November 30, 2007 are hereby repealed and
			 replaced but remain applicable for taxable years beginning on or after November
			 30, 2007 and before December 16, 2016.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38.11 - Apportionment of Income of Telecommunication Industry

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 63.38.11 is to explain the allocation
			 and apportionment of income derived from sales of telecommunications and
			 ancillary services, pursuant to the Commissioner's authority under M.G.L. c.
			 63, § 38(j). The rules in this regulation apply whether the
			 telecommunications service income is earned by a traditional telephone company,
			 a VOIP company, a cable company, an electric company or any other type of
			 entity subject to the apportionment rules set forth in M.G.L. c. 63. §
			 38.
(b)
Outline of
			 Topics
. 830 CMR 63.38.11 is organized as follows:
(1) Statement of Purpose, Outline of Topics,
			 Effective Date
(2) General
			 Rule
(3) Definitions
(4) Property Factor
(5) Sales Factor
(c)
Effective Date
. The
			 provisions of 830 CMR 63.38.11 shall be effective for taxable years beginning
			 on or after January 1, 2009.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38M.1 - Massachusetts Research Credit

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Outline of Topics, Effective
			 Date
.
(a)
Purpose of
			 830 CMR 63.38M.1
. 830 CMR 63.38M.1 explains the calculation of the
			 corporate excise credit for Massachusetts research expenses afforded by M.G.L.
			 c. 63, § 38M.
(b)
Outline of Topics
. Following is a list of sections
			 contained in 830 CMR 63.38M.1.
1. Statement of
			 Purpose, Outline of Topics, Effective Date.
2. Definitions.
3. General.
4. Massachusetts Qualified Research
			 Expenses.
5. Massachusetts
			 Qualified Research Base Amount.
6.
			 Massachusetts Basic Research Payments.
7. Controlled Groups and Entities Under
			 Common Control.
8. Limitations on
			 the Credit.
9. Interaction with
			 Other Credits.
10. Carry Over of
			 Unused Credit.
11. Mergers and
			 Changes of Ownership.
12. Combined
			 Groups.
13. Election to Calculate
			 Massachusetts Qualified Research Expense Credit Separately for Defense Related
			 Activities and Other Qualified Activities.
14. Recordkeeping and Accounting
			 Requirements.
(c)
Effective Date
. 830 CMR 63.38M.1 generally applies to
			 expenses incurred on or after January 1, 1991. The election described in 830
			 CMR 63.38M.1(13) may be made for taxable years beginning on or after January 1,
			 1995. Changes in the effect of the election to use Massachusetts gross receipts
			 described in 830 CMR 63.38M.1(5)(d)3., are generally effective for tax years
			 beginning on or after January 1, 1997.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38N.1 - Economic Opportunity Area Credit

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Effective Date
.
(a)
Purpose of
			 Regulation
. This regulation explains the calculation of the
			 economic opportunity area credit allowed by M.G.L. c. 62, § 6(g) and
			 M.G.L. c. 63, § 38N.
(b)
Effective Date
. This regulation takes effect upon
			 promulgation and applies to costs incurred on or after January 1,
			 1993.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38Q.1 - Massachusetts Brownfields Tax Credit

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Outline of Topics, Effective
			 Date
.
(a)
Statement
			 of Purpose
. 830 CMR 63.38Q.1 explains the provisions of the
			 brownfields tax credit for environmental Response Actions, as set out in M.G.L.
			 c. 62, § 6(j) and M.G.L. c. 63, § 38Q. Under these statutes an
			 Eligible Person that remediates certain contaminated properties may be eligible
			 for a credit against that person's Massachusetts personal income tax or
			 corporate excise liability equal to a percentage of the Net Response and
			 Removal Costs incurred for such remediation in compliance with M.G.L. c. 21E.
830 CMR 63.38Q. 1 explains who is eligible for purposes of the
				credit and what costs are Eligible Costs for purposes of the credit, as well as
				the limitations on how much credit may be claimed in any tax year.
Additionally, 830 CMR 63.38Q. 1 sets out rules pertaining to
				the carryforward of unused credits, the procedure to transfer, sell or assign
				unused credits, the circumstances under which a credit will be recaptured, and
				the appeals process in instances where the credit is fully or partially
				denied.
(b)
Outline of Topics
. 830 CMR 63.38Q.1 is organized as
			 follows:
1. Statement of Purpose; Outline of
			 Topics; Effective Date;
2.
			 Definitions;
3. General
			 Rule;
4. Net Response and Removal
			 Costs; 15% of Assessed Value Requirement;
5. Eligible Costs;
6. Application Process;
7 Limitations; Claiming and Carryforward of
			 Credit; Deductibility of Net Response and Removal Costs;
8. Transfer of the Credit;
9. Allocation of Credit Among Partners,
			 Members or Owners;
10. Ordering;
			 Nonrefundability of Credit;
11.
			 Recapture; Payments in Error; and
12. Appeal Process for Denial or Partial
			 Denial of Applications for Credit.
(c)
Effective Date
.
			 830 CMR 63.38Q. 1 is effective for credit applications received by the
			 Department on or after July 9, 2021.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38R.1 - Massachusetts Historic Rehabilitation Tax Credit

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose,
			 Effective Date
.
(a)
Statement of Purpose
. 830 CMR 63.38R.1 explains the
			 calculation of the historic rehabilitation tax credit established by M.G.L. c.
			 62, § 6J and M.G.L c. 63, § 38R (St. 2003, c. 141, §§ 22,
			 24 and 82, as amended by St. 2004, c. 65, §§ 5 through 9, 13 through
			 18, and 54). Under the statute, the Commissioner, in consultation with the
			 Massachusetts Historical Commission, shall authorize credits annually, for the
			 period and amounts allowed under M.G.L. c. 62, § 6J and M.G.L. c. 63,
			 § 38R.
(b)
Outline
			 of Topics
. 830 CMR 63.38R.1 is organized as follows:
1. Statement of Purpose; Outline of Topics,
			 Effective Date;
2.
			 Definitions;
3. Amount of
			 Credit;
4. Certification of
			 Rehabilitation; Chosen Projects; Written Notice;
5. Chosen Projects; Application of
			 Criteria;
6. Application Process
			 and Administrative Fees;
7.
			 Transferability of Credit;
8.
			 Allotment of Credit Among Partners, Members or Owners;
9. First Tax Year for Claiming
			 Credit;
10. Carryforward of
			 Credit;
11. Limitations on Credit;
			 Ordering of Credit;
12. Recapture;
			 and
13. Authorization to Take
			 Further Actions.
(c)
Effective Date
. 830 CMR 63.38R. 1 takes effect April
			 13, 2004 and applies to tax years beginning on or after January 1,
			 2005.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38T.1 - Taxation of Unrelated Business Income of Exempt Organizations

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Outline
			 of Topics
.
(a)
Purpose
. The purpose of 830 CMR 63.38T.1 is to explain
			 the Massachusetts taxation, pursuant to M.G.L c. 62 or c. 63, of income from
			 unrelated business activities of corporations, trusts and unincorporated
			 associations exempt from taxation under 47 I.R.C. § 501.
(b)
Outline of
			 Topics
. 830 CMR 63.38T.1, is organized as follows:
1. Statement of Purpose, Outline of
			 Topics;
2. Definitions;
3. Taxation of Exempt Corporations;
4. Taxation of Exempt Trusts;
5. Taxation of Exempt Unincorporated
			 Associations; and
6. Filing
			 Requirement.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.38JJ.1 - Disability Employment Tax Credit

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Outline of Topics
.
(a)
Statement of
			 Purpose
.
			 830
			 CMR 63.38J J.1 explains the general rules for
			 calculating, and the tax ramifications of claiming, the Credit established by
			 St. 2021, c. 24, §§ 29, 37, and 142 and codified at M.G.L. c. 62,
			 § 6(z) and M.G.L. c. 63, § 38JJ. Regulations issued by EOHHS setting
			 forth the application process by which a qualified employee with a disability
			 is certified as such may be found at
			 101 CMR
			 28.00:
Disability Employment Tax
			 Credit
.
(b)
Outline of Topics
.
			 830
			 CMR 63.38J J.1 is organized as follows:
(1) Statement of Purpose, Outline of
			 Topics
(2) Definitions
(3) General Rule
(4) Prerequisites to Claiming the
			 Credit
(5) Refundability of the
			 Credit
(6) Application of Credit
			 Balance to Next Year's Estimated Taxes
(7) Offset Debt Collection
(8) Excise Limitations on Use of
			 Credit
(9) Special Rules Applicable
			 to Pass-Through Entities
(10)
			 Organizations Exempt From Taxation Under Code § 501
(11) Record Retention
The provisions of
				830
				CMR 63.38J J.1 apply to Credits claimed for
				tax years beginning on or after January 1, 2023.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.39.1 - Corporate Nexus

Current through Register 1525, July 5, 2024
(1)
General
.
(a)
Purpose
. In general, 830 CMR 63.39.1 describes the
			 circumstances pursuant to which certain business corporations will be subject
			 to the tax jurisdiction of Massachusetts for purposes of the excise due under
			 M.G.L. c. 63.
(b)
Background
. Whether a business corporation is subject
			 to the tax jurisdiction of Massachusetts is determined by the application of
			 state law, as may be limited by the provisions of the U.S. Constitution or
			 federal law. In general, except as otherwise provided under Massachusetts law,
see e.g
., 830 CMR 63.39.1(4)(a) through (d), the Commissioner
			 will construe the state's tax jurisdiction to the fullest extent permitted by
			 the U.S. Constitution and federal law.
(c)
Outline of
			 Topics
. 830 CMR 63.39.1 is organized as follows:
1. General;
2. Definitions;
3. General Business Corporation Tax
			 Jurisdiction; M.G.L. c. 63, § 39;
4. Exceptions to Jurisdiction Applicable
			 under M.G.L. c. 63, § 39;
5.
			 Financial Institution Tax Jurisdiction; M.G.L. c. 63, § 2 or §
			 2A;
6. Insurance Company Tax
			 Jurisdiction; M.G.L. c. 63, §§ 20 through 29; and
7. Corporate Partners.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63.00 - Taxation of corporations › Section 63.42.1 - Section 42 - Application for Alternative Apportionment

Current through Register 1525, July 5, 2024
(1)
Scope of Regulation; Outline
			 of Topics; Effective Date
.
(a)
Scope of Regulation
.
1. If a corporation believes that the
			 allocation and apportionment provisions of M.G.L. c. 63, § 38 are not
			 reasonably adapted to approximate the net income derived from business carried
			 on by the corporation within Massachusetts, the corporation may apply to the
			 Commissioner to have its Massachusetts income determined by a method other than
			 that provided in M.G.L. c. 63, §§ 38 and 42.
2. If a corporation subject to a regulation
			 issued under M.G.L. c. 63, § 38(j) believes that the provisions of such
			 regulation are not reasonably adapted to approximate the net income derived
			 from business carried on within Massachusetts by the corporation, that
			 corporation may apply to the Commissioner to have its Massachusetts income
			 determined by a method other than that provided in the applicable regulation
			 issued under M.G.L. c. 63, § 38(j).
3.830 CMR 63.42.1 does not apply to financial
			 institutions subject to the allocation and apportionment provisions of M.G.L.
			 c. 63, § 2A. Such entities are entitled to apply the alternative
			 apportionment provisions of M.G.L. c. 63, § 2A(g) and are otherwise
			 subject to the rules therein.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 63B.00 - Declaration Of Estimated Tax By Corporations › Section 63B.2.2 - Payments of Estimated Corporate Excise for Taxable Years Ending on or after December 31, 1989

Current through Register 1525, July 5, 2024
(1)
Statement of Purpose, Effective Dates, Outline
.
(a)
Purpose
. The
			 purpose of 830 CMR 63B.2.2, is to describe the procedures and requirements for
			 corporations to make payments of estimated tax, under M.G.L. c. 63B,
			 §§ 2 through 10, for taxable years ending on or after December 31,
			 1989.
(b)
Effective
			 Dates
. 830 CMR 63B.2.2 applies to taxable years ending on or after
			 December 31, 1989. For taxable years ending before December 31, 1989, the
			 provisions of St. 1989, c. 39 are not applicable.
See
St.
			 1989, c. 36, § 6; St. 1990, c. 121, § 80.
(c)
Outline of
			 Topics
. In order to facilitate the use of 830 CMR 63B.2.2, 830 CMR
			 63B.22(1)(c) lists the sections contained in 830 CMR 63B.2.2.
(1) Statement of Purpose, Effective Dates,
			 Outline.
(2) Definitions.
(3) General Rule.
(4) Estimated Tax Payments.
(5) Special Estimated Tax Rules for Taxpayers
			 with Less than Ten Employees in the First Taxable Year of 12 Months.
(6) Estimated Tax Payments for Short Taxable
			 Year Taxpayers.
(7) Estimated Tax
			 Payments Allowed as Credit against Tax.
(8) Addition to Tax for Underpayment of
			 Estimated Tax.
(9) Transition Rule
			 for First and Second Estimated Tax Payments in the Taxable Year Ending on or
			 after December 31, 1989.
(10)
			 Officers' Personal Liability and Penalty.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64C.00 - CIGARETTE EXCISE › Section 64C.34.1 - Penalty for Possession or Transportation of Unstamped Cigarettes

Current through Register 1525, July 5, 2024
(1)
Purpose
. The
			 purpose of 830 CMR 64C.34.1 is to describe the conditions under which the
			 Commissioner may assess the civil penalties provided under M.G.L. c. 64C,
			 §§ 34 and 35 against:
(a) Whoever,
			 not being a licensed transportation company or a person specifically authorized
			 by the Commissioner, whether by license or otherwise, holds for sale, offers
			 for sale, sells, possesses with intent to sell, or otherwise disposes of
			 cigarettes within the Commonwealth, unless each individual package containing
			 said cigarettes has affixed thereto a Massachusetts cigarette excise stamp
			 showing that said excise has been paid; or
(b) Whoever, not being a stamper or licensed
			 transportation company or such other person as the Commissioner may
			 specifically authorize, whether by license or otherwise, knowingly possesses,
			 delivers or transports unstamped cigarettes in the Commonwealth.
The procedural requirements set out in M.G.L. 64C, § 8
				will govern the criminal fines and penalties authorized under M.G.L. c. 64C,
				§§ 34 and 35.
The administrative notice and assessment provisions of
				830 CMR 62C.26.1, as
				applicable, will apply to the civil penalties imposed under M.G.L. c. 64C,
				§§ 34 and 35.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64F.00 - Taxation Of Fuel And Special Fuels Acquired Outside And Used Within The Commonwealth › Section 64F.6.1 - Payment of Tax

Current through Register 1525, July 5, 2024
(1)
International Fuel Tax Agreement [IFTA] Licensee Reporting and
			 Payment
.
(a)
Returns
			 and Payment
. Motor carriers licensed under IFTA whose base-state
			 is Massachusetts shall file a calendar quarterly report for the previous
			 calendar quarter with the Commissioner and shall pay to the Commissioner all
			 motor fuel use taxes due to member jurisdictions with one check, to be made
			 payable to the Commonwealth of Massachusetts and included with the return.
			 Payment by certified check shall be required only from any licensee who is
			 currently required to post a bond in guarantee of fuel tax payment. Returns are
			 required even if no operations were conducted during the reporting period. The
			 timely filing of the quarterly return and payment of taxes due to the
			 Commissioner for all member jurisdictions discharges the responsibility of the
			 licensee for the filing of reports and the payment of individual taxes to all
			 member jurisdictions.
(b)
Date of IFTA Report and Payment
. The report and full
			 payment of taxes shall be due on the last day of the month immediately
			 following the close of the quarter for which the report is due. Reports
			 postmarked with a U.S. or Canadian Postal Service postmark by the due date or
			 otherwise verified as timely delivered, as specified in the IFTA Procedures
			 Manual, as amended, shall be considered timely filed.
(c)
Mileage for Exempt Travel on
			 the Massachusetts Turnpike by IFTA Licensees
. For Massachusetts
			 Turnpike travel occurring on or after April 1, 1998, a motor carrier licensed
			 under IFTA is required to take the Massachusetts Turnpike exemption through its
			 IFTA consolidated return at the average fleet miles per gallon for that IFTA
			 tax period. Turnpike miles are to be included in total IFTA miles and excluded
			 from taxable miles.
This exemption is available only to carriers in possession
				of:
1. toll receipts or invoices issued
			 by the Massachusetts Turnpike Authority; and
2. original invoices or sales receipts of
			 motor fuels showing the purchase of the fuel on the day or within three days
			 prior to the day the fuel was used on the Turnpike; or evidence that such motor
			 fuels were transferred from bulk to the vehicle tank on the day or within three
			 days prior to the day the fuel was used on the Turnpike. These records must be
			 retained for the record retention period prescribed by IFTA.
Carriers are reminded that motor fuel for which the Turnpike
				exemption is taken is subject to the tangible personal property use excise
				imposed by M.G.L. c. 64I, § 2.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64G.00 - Room Occupancy Excise › Section 64G.1.1 - Massachusetts Room Occupancy Excise

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 64G.1.1 is to explain the
			 application of the state and local room occupancy excise imposed under M.G.L.
			 c. 64G, to transfers of occupancy in a bed and breakfast establishment, hotel,
			 lodging house, short-term rental or motel. Additionally, 830 CMR 64G.1.1
			 provides rules that govern operators and intermediaries with regard to
			 collecting, remitting and reporting the state and local room occupancy excises
			 imposed on all types of taxable accommodations under M.G.L. c. 64G,
			 §§ 3 and 3A respectively and, where applicable, the Convention Center
			 Financing Fee, Cape Cod and Islands Water Protection Fund Fee, and the
			 Community Impact Fee imposed under M.G.L. c. 64G, §§ 3B, 3C and 3D,
			 respectively.
(b)
Effective Date
. 830 CMR 64G.1.1 is effective for
			 transfers of occupancies in bed and breakfast establishments, hotels, lodging
			 houses and motels beginning on or after July 1, 2019. 830 CMR 64G.1.1 is
			 effective for transfers of occupancies in short-term rentals that commence on
			 or after July 1, 2019 and for which contracts with occupants were entered into
			 on or after January 1, 2019.
(c)
Outline of Topics
. 830 CMR 64G.1.1 is organized as
			 follows:
1. Statement of Purpose, Effective
			 Date, Outline of Topics;
2.
			 Definitions;
3. Accommodations
			 Subject to Tax;
4.
			 Exemptions;
5. Rent and
			 Occupancy;
6. Intermediary
			 Responsibilities and Requirements;
7. Local Room Occupancy Excise;
8. Convention Center Financing Fee;
9. Cape Cod and Islands Water Protection Fund
			 Fee;
10. Community Impact
			 Fee;
11. Room Occupancy Excise
			 Returns and Payments; and
12.
			 Recordkeeping.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.1.1 - Service Enterprises

Current through Register 1525, July 5, 2024
(1)
Definition of Inconsequential
. As a general guideline,
			 the term "inconsequential", wherever it appears in 830 CMR 64H.1.1, means a
			 value of less than 10% of the total charge, and the term "not inconsequential"
			 means a value of greater than 10% of the total charge. This definition serves
			 only as a guideline, and varies depending on the facts and circumstances of the
			 transaction.
(2)
General Application
. 830 CMR 64H.1.1, applies to a
			 transaction which a service enterprise undertakes. Some examples of a service
			 enterprise are: repairers of motor vehicles, airplanes, boats, watches,
			 televisions, radios, machinery, musical instruments or jewelry; a barber,
			 beauty shop operator, launderer, cleaner, plumber, linen service,
			 reupholsterer, or draper.
(a) A service
			 transaction is not subject to the sales tax where:
1. The real object of the transaction is the
			 service itself, and no transfer of tangible personal property occurs;
			 or
2. The real object of the
			 transaction is the service itself, and an inconsequential transfer of tangible
			 personal property occurs, and the service enterprise does not separately state
			 the purchase price of the property on the bill to the customer. In this case
			 the service enterprise pays the sales tax when the enterprise purchases the
			 property from a vendor.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.1.2 - Advertising Agencies and Graphic Design Firms

Current through Register 1525, July 5, 2024
(1)
General
.
(a)
Statement of
			 Purpose
. 830 CMR 64H.1.2, is to provide guidelines as to the sales
			 and use tax treatment of transactions engaged in by advertising agencies and
			 graphic design firms.
(b)
Outline of Topics
. 830 CMR 64H.1.2, is organized as
			 follows:
1. General.
2. Definitions.
3. Sale transactions.
4. Purchase transactions.
5. Specific applications.
6. Specially commissioned tangible personal
			 property.
Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 64H.00 - Sales and Use Tax › Section 64H.1.3 - Computer Industry Services and Products

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.1.3 is to explain the
			 application of the Massachusetts sales and use taxes to computer products and
			 software.
(b)
Effective
			 Date
. 830 CMR 64H.1.3, effective October 20, 2006, applies to
			 transactions on and after April 1, 2006.
(c)
Outline of
			 Topics
. 830 CMR 64H.1.3 is organized as follows:
1. Statement of Purpose; Effective date;
			 Outline of Topics
2.
			 Definitions
3. General
			 Rules
4. Sales, Leases, and Rentals
			 of Computer Hardware
5. Sales,
			 Leases, Licenses and Rentals of Masters Related to the Rights to Reproduce
			 Computer Software
6. Sales, Leases,
			 Licenses and Rentals of Custom Computer Software
7. Optional Software Maintenance
			 Contracts
8. Furnishing of
			 Information to Customers
9.
			 Processing of Data Furnished by Customers
10. Additional Copies of Custom Software or
			 Personal Reports
11. Training
			 Services and Materials
12.
			 Transmission of Data
13. Access to
			 Database Services
14. Other
			 Miscellaneous and Nontaxable Services
15. Multiple Points of Use
			 Certificates