Mass. Gen. Laws ch. 61B § 18
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
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.
Mass. Gen. Laws ch. 61B, § 18