Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 62D, § 10

Disclosure of information; use

Official textmalegislature.gov

Section 10. Notwithstanding section 21 of chapter 62C or any other law prohibiting disclosure by the department of the contents of taxpayer's records of information and notwithstanding any confidentiality statute applicable to the claimant agency, all information exchanged among the department, the claimant agency, including the IV–D agency and the board of regents of higher education or education agency similar to the corporation of another jurisdiction, the department of transitional assistance, the office of medicaid, the corporation, the office of the state comptroller and the executive office of health and human services, the debtor, and the non-debtor spouse necessary to accomplish and effectuate the intent of this chapter is lawful.

The information obtained by any agency or the corporation from the department in accordance with the aforementioned exemption shall only be used by the agency or the corporation in the pursuit of its debt collection duties and practices and any person employed by, or formerly employed by, the agency or the corporation who discloses any such information for any other purpose, except as otherwise allowed by section forty-three of chapter two hundred and seventy-one, shall be penalized under provisions of said section forty-three.

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In this chapter (17 sections)
  1. 62D-1 · Definitions
  2. 62D-2 · Minimum amount for set-off and collection
  3. 62D-3 · Assistance in collection rendered by department; distribution
  4. 62D-4 · Notice and furnishing of information to department by claimant…
  5. 62D-5 · Transfer of funds owed to claimant agency; deposit in escrow…
  6. 62D-6 · Hearing on disputed claims
  7. 62D-7 · Right of appeal; finalization of set-off
  8. 62D-8 · Removal and forwarding of amount from escrow upon final…
  9. 62D-9 · Notice to debtor of finalization of set-off; disbursement of…
  10. 62D-10 · Disclosure of information; use
  11. 62D-10A · Wage information sharing; reciprocal agreements with other…
  12. 62D-11 · Rules and regulations
  13. 62D-12 · Additional remedies
  14. 62D-13 · Priority of set-off
  15. 62D-14 · Deposit of reimbursements
  16. 62D-15 · Offset agreement with Secretary of the Treasury
  17. 62D-16 · Reciprocal state offset agreements
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