Effective Dates

General . This regulation, 830 CMR 62.5A.1, repeals and replaces the prior version of 830 CMR 62.5A.1 as of the date of promulgation. The prior version of 830 CMR 62.5A.1 is effective for all periods prior to that date. The provisions in this regulation generally shall apply to tax years beginning on or after January 1, 2006, except to the extent that a provision (i) is subject to a specific effective date provided herein, (ii) is subject to a specific effective date created by legislation, or (iii) reflects a position appearing in a prior public written statement or other Department of Revenue publication, including electronic publication. Provisions under 830 CMR 62.5A.1(11)(f), relating to the filing of composite returns, are effective for tax years beginning on or after January 1, 2009. All rules that antedate this regulation, 830 CMR 62.5A.1, whether appearing in a prior public written statement or other Department of Revenue publication, continue in force and effect except to the extent any such rules are revised or altered by 830 CMR 62.5A.1. These general rules notwithstanding, for periods prior to the promulgation of this regulation, the Commissioner reserves the right to assert a position reflected in 830 CMR 62.5A.1 that is not inconsistent with a prior public written statement, and that otherwise is consonant with the law in effect at that time. REGULATORY AUTHORITY 830 CMR 62.00: M.G.L. c. 62; c. 14, § 6(1); M.G.L. c. 62C, § 3. REGULATORY HISTORY Date of Promulgation: 7/14/06 Amended: 8/8/08 Amendment Promulgated 1/3/25 - New Section (6)(a) through (d) and Section (11)(a)

Help Us Improve Mass.gov with your feedback

The feedback will only be used for improving the website. If you need assistance, please contact us . Please limit your input to 500 characters.

Thank you for your website feedback! We will use this information to improve this page.

If you need assistance, please contact us .

If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site.