Massachusetts Code of Regulations (Tax)
830 CMR 63.00 — Taxation Of Corporations
- 11.02 General Definitions.
- 16.02 Definitions.
- 16.02 Definitions, 16.03: Eligibility, and 16.04: Qualified Veterans Hire Tax Credit;
- 63.29.1 Credits for Insurance Companies
- 63.30.2 Net Operating Loss Deductions and Carry Forward
- 63.30.3 Entity Classification under St. 2008, c. 173
- 63.31.1 Add Back of Interest or Intangible Expense
- 63.31N.1 Massachusetts Property Basis Adjustments
- 63.32B.1 Combined Returns of Income
- 63.32B.2 Combined Reporting
- 63.38.1 Apportionment of Income
- 63.38.2 Apportionment of Income of Airlines
- 63.38.3 Apportionment of Income of Motor Carriers
- 63.38.4 Apportionment of Income of Courier and Package Delivery Services
- 63.38.7 Apportionment of Income of Mutual Fund Service Corporations
- 63.38.8 Apportionment of Income of Pipeline Companies
- 63.38.10 Apportionment of Income of Electric Industry
- 63.38.11 Apportionment of Income of Telecommunications Industry
- 63.38B.1 Massachusetts Taxation of Security Corporations
- 63.38M.1 Massachusetts Research Credit
- 63.38N.1 Economic Opportunity Area Credit
- 63.38Q.1 Massachusetts Brownfields Tax Credit
- 63.38R.1 Massachusetts Historic Rehabilitation Tax Credit
- 63.38T.1 Taxation of Unrelated Business Income of Exempt Organizations
- 63.39.1 Corporate Nexus
- 63.42.1 Section 42 - Application for Alternative Apportionment
830 CMR 58.00 — Local Taxes
830 CMR 62.00 — Income Tax
- 62.3.1 Rent Deduction
- 62.3.2 Charitable Contribution Deduction
- 62.5A.1 Non-resident Income Tax
- 62.5A.2 Compensation Received by Non-resident Professional Team Athletes
- 62.5A.3 Massachusetts Source Income of Nonresidents Telecommuting Due to the COVID-19 Pandemic
- 62.6.1 Residential Energy Credit
- 62.6.3 Lead Paint Removal Credit
- 62.6.4 Conservation Land Tax Credit
- 62.6.5 Angel Investor Tax Credit
- 62.6M.1 Community Investment Tax Credit
- 62.6W.1 Cranberry Bog Renovation Credit
- 62.10.1 Income Tax on Trusts and Estates
- 62.17A.2 Restatement of Massachusetts Taxation of S Corporations and Their Shareholders
- 62.63.1 Installment Transactions
830 CMR 62B.00 — Withholding And Estimated Taxes
830 CMR 62C.00 — State Tax Administration
- 62C.3.1 Department of Revenue (DOR) Public Written Statements
- 62C.4.1 Use of Whole Dollar Method
- 62C.8.1 Massachusetts Reporting Requirements for Third Party Settlement Organizations
- 62C.8.2 Motor Vehicle Insurer Annual Information Returns
- 62C.11.1 Return Due Dates for S Corporations Included in a Combined Group
- 62C.16.2 Sales and Use Tax Returns and Payments
- 62C.16B.1 Advance Payments of Sales and Use Tax and Room Occupancy Excise
- 62C.21.1 Confidentiality of Tax Information
- 62C.22.1 Exchange of Information with Other Taxing Authorities
- 62C.24A.1 Unified Audit Procedures for Pass-through Entities
- 62C.26.1 Assessments
- 62C.26.2 Amended Returns
- 62C.30.1 Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate
- 62C.30A.1 Changes in Tax Due to any Other United States or Canadian Jurisdiction
- 62C.31A.1 Responsible Persons
- 62C.33.1 Interest, Penalties, and Application of Payments
- 62C.47A.1 Lists of Licenses and Providers
- 62C.50.1 Lien on Property
- 62C.55A.1 Determination of Amount Exempt from Levy
- 62C.64.1 Release of Levy
- 62C.67.1 Display of Certificates of Registration
- 62C.84.1 Spousal Relief from Joint Income Tax Liability
830 CMR 64H.00 — Sales And Use Tax
- 62C.25.1 Record Retention
- 62C.25.1 (Record Retention).
- 64H.1.1 Service Enterprises
- 64H.1.2 Advertising Agencies and Graphic Design Firms
- 64H.1.3 Computer Industry Services and Products
- 64H.1.4 Discounts, Coupons and Rebates
- 64H.1.6 Telecommunications Services
- 64H.1.8 Sales Tax Holiday
- 64H.1.9 Remote Retailers and Marketplace Facilitators
- 64H.3.1 Direct Payment Program
- 64H.6.1 Casual and Isolated Sales
- 64H.6.2 Printing
- 64H.6.4 Research and Development
- 64H.6.5 Sales Tax On Meals
- 64H.6.7 Out-of-State Sales and Deliveries
- 64H.6.11 Qualifying Small Business Energy Exemption
- 64H.8.1 Resale and Exempt Use Certificates
- 64H.25.1 Motor Vehicles