- Volume 1: Sales and Use Tax/Miscellaneous Excises
- Ch 64A. Taxation of Sales of Gasoline
- Ch 64C. Cigarette Excises
- Ch 64D. Excise on Deeds, Instruments and Writings
- Ch 64E. Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
- Ch 64F. Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth
- Ch 64G. Room Occupancy Excise
- Ch 64H. Tax on Retail Sales of Certain Tangible Personal Property (Sales Tax Including Meals)
- Ch 64I. Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property (Use Tax)
- Ch 64J. Taxation of Fuels Used in the Propulsion of Aircraft
- Ch 64K. Controlled Substances Tax
- Ch 138. Alcoholic Liquors, Section 21: Liability of manufacturer, winegrower, farmer-brewer, wholesaler, importer and licensee for excise; fines; administration of tax ]
- Volume 2: Personal Income Tax
- Ch 62. Taxation of Incomes
- Ch 62B. Withholding of Taxes on Wages and Declaration of Estimated Income Tax
- Ch 62D. Set-Off Debt Collection
- Ch 62E. Wage Reporting System
- Ch 62F. Limitation on the Growth of State Tax Revenues
- Volume 3: Corporate Excise
- Ch 63. Taxation of corporations
- Ch 63A. Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages
- Ch 63B. Declaration of Estimated Tax by Corporations
- Ch. 121A. Urban Redevelopment Corporations, Section 10: Exemption from taxation and assessments; valuation; appeals; annual payment; additional tax and project approval procedure
- Ch. 175. Insurance, Section 146B: Massachusetts Life and Health Insurance Guaranty Association Law
- Ch 176I. Preferred Provider Arrangements, Section 11: Annual assessment
- Volume 4: Estate/Inheritance Tax
- Ch 65. Taxation of Legacies and Successions
- Ch 65A. Taxation of Transfers of Certain Estates
- Ch 65B. Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes
- Ch 65C. Massachusetts Estate Tax Appendix--Ch 65. Taxation of Legacies and Successions
- Ch. 202. Sales, Mortgages and Leases of Real Estate by Executors, Administrators, Guardians and Conservators, Section 32: Foreign executor, license to sell realty
- Volume 5 Administrative Guide
- Ch 14. Department of Revenue
- Ch 58. General Provisions Relative to Taxation, Section 2: Commissioner; annual lists to board of assessors; classifiction; ojections; appeal. Section 28C: Reciprocal enforcement of tax liabilities
- Ch. 58A. Appellate Tax Board
- Ch 62C. Administrative Provisions Relative to State Taxation
- Ch 94. Inspection and Sale of Food, Drugs and Various Articles, Sections 321-327 (Reusable Beverage Containers)
Each unit also contains regulations, technical information releases, DOR directives, letter rulings, administrative procedures, forms and instructions, and an index. The Administrative Guide also contains the Massachusetts Department of Revenue directory and Appellate Tax Board Rules.
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