Mass. Gen. Laws ch. 62C § 3
The administration of this chapter, and of the statutes referred to in section two, is vested in the commissioner. All forms necessary and proper for the enforcement of this chapter and the statutes referred to in section two shall be prescribed and furnished by the commissioner. The commissioner may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of said statutes, which regulations and rulings, when reasonably designed to carry out the intent and purposes of said provisions, shall be prima facie evidence of their proper interpretation. Any regulations issued by the commissioner for the interpretation and enforcement of the provisions of chapter sixty-five C shall conform so far as the commissioner may deem practicable to the regulations relating to the estate tax laws of the United States.
Within four months of a final court decision interpreting Massachusetts tax law, the commissioner shall issue a technical information release setting forth the department of revenue's position relative to said court decision. The time for issuing a final technical information release may be extended where the commissioner has submitted a draft release for public comment or has determined regulatory action is required. A technical information release shall not be required where the decision relates solely to jurisdiction, confirms a long-standing policy of the department of revenue or affects the interest of the immediate taxpayer only.
The commissioner shall issue letter rulings within 120 days of the receipt of a written request by a taxpayer. If the commissioner determines that additional time is needed to respond to the request for a letter ruling, he shall notify the taxpayer in writing and specify a date on which the ruling will be issued. Any taxpayer requesting a letter ruling shall provide the commissioner with all information necessary to make such ruling.
The commissioner shall provide public notice to taxpayers of any changes in the tax law, including but not limited to, changes in department of revenue policy, regulatory changes, recent court decisions and the department of revenue's policy with regard to recent court decisions by making all regulations, technical information releases, letter rulings, directives, guides and other publications available to the public at the department and at other public facilities at the discretion of the commissioner. Public notice may include publication on the internet. Any regulation made available to the public shall be accompanied by a fact sheet or other summary explaining the provisions of the regulation.
In any year in which the colonel of the state police delivers to the commissioner of revenue by September 30, or such later date as may be agreed upon, sufficient copies of missing children inserts or pamphlets in a form, size and weight as prescribed by the commissioner not to exceed 4 pages, and in a form suitable for mailing, and in accordance with such other reasonable specifications as he may prescribe, the commissioner of revenue shall cause such inserts to be sent by mail to each taxpayer to whom the commissioner of revenue intends to mail a copy of the current year's personal income tax return form or booklet. All costs associated with the production and duplication of such inserts shall be borne by the colonel of the state police and all costs associated with the insertion and mailing of such inserts shall be borne by the commissioner of revenue. The commissioner of revenue may promulgate such regulations or other guidelines as he deems necessary.
Mass. Gen. Laws ch. 62C, § 3