Multiple sources, with direct knowledge of the proceedings of the Massachusetts Republican Party allocation committee, have confirmed that General Counsel Vincent DeVito has ruled that provisional ballots will not be counted when determining caucus results.
The situation arose, according to the sources, when provisional ballots were made available at caucuses without being called for in the rules. The rules for delegate selection can be viewed here (PDF). Since there is no call for the provisional ballots in the rules, it is left up to the General Counsel per rule 4.16 to determine if they should be allowed.
4.16 In the event of any ambiguities, inconsistencies, or unforeseen circumstances, this Plan shall be interpreted and construed by the State Committee General Counsel, whose interpretation and construction shall be final and binding when made in accordance with applicable legal rules, laws, and regulations.
He has ruled, according to these sources, that the ballots will not be opened nor counted. In addition he has ruled that since they cannot be counted, any challenge based upon them are not germane, and will not be heard by the allocation committee at their meeting scheduled for next week.
Letters have been drafted and will be sent to those making challenges based on provisional ballots to that effect. They should be arriving in mail boxes over the next few days.