Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61B, § 18
Rules and regulations; forms and procedures
Official textmalegislature.gov
Section 18. 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 (19 sections)
- 61B-1 · Recreational land and uses
- 61B-2 · Value of recreational land; rate of tax
- 61B-2A · Tax rate for recreational land
- 61B-3 · Eligibility for classification as recreational
- 61B-4 · Changes in use; valuation; additional assessments
- 61B-5 · Revaluation programs; time for application for recreational…
- 61B-6 · Allowance or disallowance of applications; time; records; liens
- 61B-7 · Land sold for other uses; conveyance tax; nonexempt transfers
- 61B-8 · Disqualification of land; roll-back taxes
- 61B-9 · Notice of intent to sell for or convert to other use; option of…
- 61B-10 · Buildings on recreational land; land occupied by dwellings or…
- 61B-11 · Continuance of classification
- 61B-12 · Separation of land for non-recreational use
- 61B-13 · Special or betterment assessments
- 61B-14 · Roll-back taxes; procedures for assessment, etc.; modification…
- 61B-15 · Certificate of amount of conveyance or roll-back tax
- 61B-16 · Equalized valuation based on recreational use
- 61B-17 · Tax list of board of assessors; information required
- 61B-18 · Rules and regulations; forms and procedures