Massachusetts Corporate Tax Data
Question 1-How is confidential data defined?
Detail Level:
Detailed Explanation
Citation:
G. L. c. 62C § 21
Relevant Language:
PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION, CHAPTER 62 C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §21 - DISCLOSURE OF TAX INFORMATION...(d) The confidentiality provisions and the prohibition as to disclosure contained in this section shall apply to standards used or to be used for the selection of tax returns for examination, data used or to be used for determining such standards and such other materials as reflect audit or compliance selection criteria, audit issue criteria or audit, compliance and collection techniques, if the commissioner determines that disclosure will seriously impair assessment, collection or enforcement under the tax laws.
Question 2-Who is authorized to disclose data?
Detail Level:
Detailed Explanation
Citation:
830 CMR 62C.21.1
Relevant Language:
TITLE 380 - CODE OF MASSACHUSETTS REGULATIONS, § 62C.21.1 - CONFIDENTIALITY OF TAX INFORMATION...(1) GENERAL...The Commissioner, or any deputy, assistant, clerk or assessor, or other employee of the Commonwealth or of any city or town therein, or any employee of a bank designated as a depository and fiscal agent of the Commonwealth under M.G.L. c. 62C, § 45, shall not disclose to any person but the taxpayer or his representative, any information contained in or set forth by any return or document filed with the Commissioner, other than the name and address of the person filing it, except in proceedings or other activities to determine or collect the tax...
Question 3-For what purposes may data be disclosed?
Detail Level:
Broad Mention
Citation:
G. L. c. 62C § 21
Relevant Subsections:
(b)(4);
Relevant Language:
PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION, CHAPTER 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §21 - DISCLOSURE OF TAX INFORMATION...(b)...(4) the publication of statistics...30 CMR 62C.21.1: CONFIDENTIALITY OF TAX INFORMATION...(6) Nothing herein shall be construed to permit the inspection or disclosure, directly or indirectly, of any returns or other information received by the Commissioner from the Internal Revenue Service or from any other taxing authority, except for the purpose of administering the Massachusetts laws relating to state taxation.
Question 4-To which parties may data be disclosed?
Detail Level:
Detailed Explanation
Citation:
G. L. c. 62C §§ 21; 22
Relevant Subsections:
(b)(10); -
Relevant Language:
PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION, CHAPTER 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §21 - DISCLOSURE OF TAX INFORMATION...(b) Nothing herein shall be construed to prevent...(10) the disclosure to the deputy director of the division of employment and training...PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION, CHAPTER 62 C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §22 – INSPECTION OR USE OF RETURNS OR OTHER INFORMATION BY GOVERNMENTAL AGENCIES...The commissioner may permit the Secretary of the Treasury of the United States or his delegate, or the proper tax officer of any territory, state or political subdivision thereof, or any agent or agency designated under the laws of any territory, state or political subdivision thereof to be the representative of such territory, state or political subdivision to inspect any return required to be filed with the commissioner, or may furnish to such officer or his authorized representative an abstract of any such return or supply him with information concerning any item contained in any such return...
Question 5-What specific data elements may be disclosed?
Detail Level:
Broad Mention
Citation:
G. L. c. 62C § 21
Relevant Subsections:
(b)(4), (6)
Relevant Language:
PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION, CHAPTER 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §21 - DISCLOSURE OF TAX INFORMATION...(b) Nothing herein shall be construed to prevent...(4) the publication of statistics so classified as to prevent the identification of particular returns or reports and the items thereof;...(6) the disclosure of information to duly authorized tax officials of the United States and of territories, states and political subdivisions thereof or to any duly authorized agent or agency of such territory, state or political subdivision thereof pursuant to the provisions of sections twenty-two and twenty-three of this chapter;...
Question 6-What type of data sharing agreement is required for data disclosure?
Detail Level:
Not Addressed
Question 7-What safeguards are required for data disclosure?
Detail Level:
Broad Mention
Citation:
G. L. c. 62C § 21
Relevant Subsections:
(b)(4)
Relevant Language:
PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION CHAPTER 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §21 - DISCLOSURE OF TAX INFORMATION...(b) Nothing herein shall be construed to prevent...(4) the publication of statistics so classified as to prevent the identification of particular returns or reports and the items thereof;
Question 8-What are the payment provisions for data disclosure?
Detail Level:
Not Addressed
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Citation:
G. L. c. 62C § 21
Relevant Language:
PART I - ADMINISTRATION OF THE GOVERNMENT, TITLE IX - TAXATION, CHAPTER 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION, §21 - DISCLOSURE OF TAX INFORMATION... (c) Any violation of this section shall be punished by a fine of not more than one thousand dollars, or by imprisonment for not more than six months, or both, and by disqualification from holding office in the commonwealth for such period, not exceeding three years, as the court determines.
