205 CMR 140.00 - Gross gaming revenue tax remittance and reporting

  1. § 140.01 - Description of Tax and Assessment
  2. § 140.02 - Computation of Gross Gaming Revenue
  3. § 140.03 - Remittance
  4. § 140.04 - Reports and Reconciliation Regarding Gross Gaming Revenue Tax
  5. § 140.05 - Examination of Accounts and Records for Verification of Gross Gaming Revenues

Notes

Adopted by Mass Register Issue 1287, eff. 5/22/2015. Amended by Mass Register Issue 1375, eff. 10/5/2018.

REGULATORY AUTHORITY

205 CMR 140.00: M.G.L. c. 23K, §§ 2, 4(28) and (37), 5, 55, 59, 60.

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