Code of Massachusetts Regulations 830 CMR - DEPARTMENT OF REVENUE
830 CMR refers to the Code of Massachusetts Regulations Title 830, which contains the regulations of the Massachusetts Department of Revenue (DOR). These regulations interpret and implement the Massachusetts tax laws and govern how various taxes are administered and enforced.
🔍 Overview of 830 CMR – Department of Revenue Regulations
The regulations in 830 CMR guide the DOR's enforcement of tax laws, including income tax, sales/use tax, corporate excise, property tax, estate tax, and more. These rules affect individual taxpayers, businesses, tax practitioners, and municipalities.
🔑 Key Areas Within 830 CMR
| Section | Subject Area |
|---|---|
| 830 CMR 62.5A.1 | Massachusetts Nonresident Income Tax |
| 830 CMR 62C.3.1 | Tax Filing Requirements |
| 830 CMR 62C.26.2 | Penalties and Interest on Unpaid Taxes |
| 830 CMR 64H.1.1 | Definitions for Sales and Use Tax |
| 830 CMR 64H.6.1 | Exemptions from Sales and Use Tax |
| 830 CMR 63.38.1 | Apportionment of Corporate Excise |
| 830 CMR 65C.1.1 | Estate Taxation |
| 830 CMR 119A.6.1 | Child Support Enforcement Procedures |
📋 Common Topics Regulated by 830 CMR:
Sales and Use Tax (Chapter 64H)
Income Tax (Residents and Nonresidents) (Chapter 62)
Withholding Requirements
Corporate and Business Taxation
Estate and Inheritance Taxes
Abatements, Appeals, and Enforcement
Taxpayer Rights and Responsibilities
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