Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62D, § 11
Rules and regulations
Official textmalegislature.gov
Section 11. The commissioner of the department shall promulgate rules and regulations and establish proper forms necessary to carry out the provisions of this chapter. The commissioner shall, by regulation, set forth the priority of set-offs in the event that there are multiple claims to be applied against any refund.
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In this chapter (17 sections)
- 62D-1 · Definitions
- 62D-2 · Minimum amount for set-off and collection
- 62D-3 · Assistance in collection rendered by department; distribution
- 62D-4 · Notice and furnishing of information to department by claimant…
- 62D-5 · Transfer of funds owed to claimant agency; deposit in escrow…
- 62D-6 · Hearing on disputed claims
- 62D-7 · Right of appeal; finalization of set-off
- 62D-8 · Removal and forwarding of amount from escrow upon final…
- 62D-9 · Notice to debtor of finalization of set-off; disbursement of…
- 62D-10 · Disclosure of information; use
- 62D-10A · Wage information sharing; reciprocal agreements with other…
- 62D-11 · Rules and regulations
- 62D-12 · Additional remedies
- 62D-13 · Priority of set-off
- 62D-14 · Deposit of reimbursements
- 62D-15 · Offset agreement with Secretary of the Treasury
- 62D-16 · Reciprocal state offset agreements