Advisory Opinions

(1) Any person may request in writing an advisory opinion or guidance letter concerning the specific application of M.G.L. c. 55, or any regulation contained in 970 CMR. (2) The written advisory opinion or guidance letter request shall describe a specific activity or transaction and shall pose specific questions. The request may be accompanied by such data, views and arguments as the requesting person deems pertinent. (3) The Director shall review all requests for Advisory Opinions or guidance letters. He may request that additional or more specific information or questions be submitted by the requesting person. The Director may determine that: (a) a particular request for an advisory opinion or guidance letter poses issues which are not within his jurisdiction; (b) the questions posed are not appropriate to an advisory opinion or guidance letter; (c) sufficient information has not been provided by the requesting person. The Director may, for these reasons, determine that an advisory opinion or guidance letter will not be rendered. If such a determination is made, he shall, within a reasonable time, notify the requesting person that the advisory opinion or guidance letter will not be rendered. If such a determination is not made the Director shall, within a reasonable time, issue to the requesting person a written advisory opinion or guidance letter. (4) All advisory opinion requests, and all written or emailed requests for guidance, and all advisory opinions or written or email responses to requests for guidance, shall be public records, under M.G.L. c. 4, § 7, and shall be subject to public inspection as required by M.G.L. c. 66, § 10. Verbal requests for guidance shall be confidential. (5) The Director may, in his or her discretion, issue Interpretive Bulletins and Memoranda which concern matters of general application of M.G.L. c. 55 and 970 CMR 2.00. (Section 2.05: Expenditures: Reserved)