{"data":{"id":"us-ma/mass.-gen.-laws-ch.-61b-18","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 61B, § 18","heading":"Rules and regulations; forms and procedures","body":"Section 18. The commissioner of revenue shall promulgate such rules and regulations and shall prescribe the use of such forms and procedures as he deems appropriate to and consistent with effectuation of the purposes of this chapter.","path":["Part I","Title IX","Chapter 61B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter61B/Section18","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:59Z","sha256":"3f8427b00c1e2092b1f87e75c42dfab882c041f0844dcdcfe16f5fa3df6d0583","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-61b-17","next":"us-ma/mass.-gen.-laws-ch.-62-1"},"notice":"GroundRules: Original legal text. Not legal advice."}