Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62D, § 9
Notice to debtor of finalization of set-off; disbursement of outstanding balance due
Official textmalegislature.gov
Section 9. Upon transfer of the debt due and owing from the escrow account, established pursuant to section five, to the credit of the debtor's account, the claimant agency shall notify the debtor in writing of the finalization of the set-off. Such notice shall include the amount of the refund transferred to the claimant agency, the amount of the set-off, the amount of the refund, if any, returned to the nondebtor spouse, and the amount of any outstanding balance, if any, due to the debtor after the set-off. The claimant agency shall disburse any such outstanding balance due to the debtor.
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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