205 CMR, 205 CMR 240.00 - Adjusted Gross Sports Wagering and Adjusted Gross Fantasy Wagering Receipts Tax Remittance and Reporting

  1. § 240.01 - Description of Tax
  2. § 240.02 - Computation of Adjusted Gross Sports Wagering and Adjusted Gross Fantasy Wagering Receipts
  3. § 240.03 - Remittance
  4. § 240.04 - Examination of Accounts and Records for Verification of Adjusted Gross Sports Wagering and Adjusted Gross Fantasy Wagering Receipts

Notes

205 CMR, 205 CMR 240.00
Adopted by Mass Register Issue 1481, eff. 10/7/2022 (EMERGENCY). Amended by Mass Register Issue 1485, eff. 10/7/2022 (COMPLIANCE).

REGULATORY AUTHORITY

205 CMR 240: M.G.L. c. 23N, § 14

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