Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61A, § 22
Rules and regulations; forms and procedures
Official textmalegislature.gov
Section 22. The commissioner of revenue shall promulgate such rules and regulations and shall prescribe the use of such forms and procedures as he deems appropriate to and consistent with effectuation of the purposes of this chapter.
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In this chapter (27 sections)
- 61A-1 · Land in agricultural use defined
- 61A-2 · Land in horticultural use defined
- 61A-2A · Land used to site renewable energy generating source
- 61A-3 · Land of five-acre minimum area actively devoted to agricultural…
- 61A-4 · Valuation of land in agricultural, etc. use; contiguous land;…
- 61A-4A · Tax rate for land actively devoted to agricultural or…
- 61A-5 · Contiguous land under one ownership within more than one city…
- 61A-6 · Annual determination of eligibility for valuation; application;…
- 61A-7 · Additional assessment; change in use in pre-tax year between…
- 61A-8 · Timely filing of application in towns or cities with programs…
- 61A-9 · Allowance or disallowance of application for valuation; notice;…
- 61A-10 · Factors to be considered in valuing land
- 61A-11 · Farmland valuation advisory commission; expenditures
- 61A-12 · Sale of land or change of use; liability for conveyance tax;…
- 61A-13 · Change of use; liability for roll-back taxes
- 61A-14 · Sale for or conversion to residential or commercial use;…
- 61A-15 · Taxation of buildings and land occupied by dwelling
- 61A-16 · Continuance of land valuation, assessment and taxation under…
- 61A-17 · Separation of land to other use; liability for conveyance or…
- 61A-18 · Special or betterment assessments; payment; interest
- 61A-19 · Roll-back taxes; procedures for assessment; appeal to…
- 61A-19A · Sale of land; certification of taxes paid or payable
- 61A-20 · Valuation and assessment for purposes other than provisions of…
- 61A-21 · Factual details on tax list
- 61A-22 · Rules and regulations; forms and procedures
- 61A-23 · Use of valuation, etc. procedures to evade taxes; penalties
- 61A-24 · Severability