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The Massachusetts Department of Revenue (DOR) is the state agency charged with oversight of the statewide CPA Trust Fund, and issuing rules and regulations on CPA. DOR periodically issues bulletins, informational guideline releases (IGRs) and other materials on CPA implementation. Most frequently used DOR publications about CPA Bulletin 2001_09B from September, 2001 - Local CPA Surcharge and Exemption Information; Surcharge Question and Answers; Availability of CPA Fund Balance; Bonding Under CPA Bulletin 2002_12B from September, 2002 - Allowable Spending Purposes; Fund Financing Sources; First Year Implementation Information; Surcharge Exemption Application Disclosure Bulletin 2003_04B from February, 2003 - Specifying Year of Acceptance in CPA Ballot Text; Appropriation Votes; Definition for and Availability of CPA Financing Sources Bulletin 2008 08b from August 2008 - Introduction to the New CPA Project Reporting Requirements Further Resources. . . >> Instruction Manual for CPA Project Reporting (for municipal officials' annual reporting on locally approved CPA projects) >> Other CPA documents on DOR's main Community Preservation Act webpage >> Contact DOR's Division of Local Services: (617) 626-2300 |

