Date: | 04/03/2018 |
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Organization: | Massachusetts Department of Revenue |
Regulatory Authority: | Massachusetts General Laws |
Official Version: | Published by the Massachusetts Register |
- This page, 830 CMR 62C.4.1: Reg Fact Sheet, is offered by
- Massachusetts Department of Revenue
Regulation 830 CMR 62C.4.1: Reg Fact Sheet
Table of Contents
SUMMARY OF REGULATION
830 CMR 62C.4.1 requires the use of the whole dollar method (i.e., rounding amounts entered on forms or schedules to the nearest dollar). The Commissioner may require the method by publishing or authorizing forms or schedules that do not permit the entry of fractional dollar amounts, or by a statement in the instructions requiring the whole dollar method, or both.
REASON FOR CHANGE
Modernization.
REGULATORY HISTORY
Promulgated 12/26//56 (Old number 5.00)
New Regulation Promulgated: 11/3/06
PREPARED BY
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290