US lawMassachusettsRegulations301 CMR — Executive Office of Energy and Environmental Affairs301 CMR 14.00 — Conservation land tax credit14.06301 CMR 14.06State Law ControlsYear: 2026Length: 25 wordsOfficial source If there is a conflict between state and federal law, Massachusetts law shall control except where St. 2008, c. 509 requires that federal law controls.Previous301 CMR 14.05Next301 CMR 14.07