General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 62D. SET-OFF DEBT COLLECTION |
SECTION 1. Definitions |
SECTION 2. Minimum amount for set-off and collection |
SECTION 3. Assistance in collection rendered by department; distribution |
SECTION 4. Notice and furnishing of information to department by claimant agency; notice to debtor |
SECTION 5. Transfer of funds owed to claimant agency; deposit in escrow account; notice to taxpayer |
SECTION 6. Hearing on disputed claims |
SECTION 7. Right of appeal; finalization of set-off |
SECTION 8. Removal and forwarding of amount from escrow upon final determination; crediting of obligation; notice |
SECTION 9. Notice to debtor of finalization of set-off; disbursement of outstanding balance due |
SECTION 10. Disclosure of information; use |
SECTION 10A. Wage information sharing; reciprocal agreements with other states |
SECTION 11. Rules and regulations |
SECTION 12. Additional remedies |
SECTION 13. Priority of set-off |
SECTION 14. Deposit of reimbursements |
SECTION 15. Offset agreement with Secretary of the Treasury |
SECTION 16. Reciprocal state offset agreements |