Massachusetts DOR's Misguided Audit Policy: Reflections on Town Fair Tire (State Tax Notes)

Date: 
Monday, October 12, 2009

The Massachusetts Supreme Judicial Court has placed limits on the rulemaking authority of the Massachusetts Department of Revenue. The court refused the DOR the power to create, and then retroactively enforce, new interpretations of tax rules that harm law-abiding businesses and individuals. Download our analysis below.