Massachusetts General Laws
Title IX - Taxation
Chapter 62d - Set-Off Debt Collection

Section 1 - Definitions - Section 1. As used in this chapter, the following words...

Section 2 - Minimum Amount for Set-Off and Collection - Section 2. The claimant agency shall not be allowed to...

Section 3 - Assistance in Collection Rendered by Department; Distribution - Section 3. Subject to the limitations contained in this chapter,...

Section 4 - Notice and Furnishing of Information to Department by Claimant Agency; Notice to Debtor - Section 4. The claimant agency seeking to collect a debt...

Section 5 - Transfer of Funds Owed to Claimant Agency; Deposit in Escrow Account; Notice to Taxpayer - Section 5. The department, upon receipt of notification from the...

Section 6 - Hearing on Disputed Claims - Section 6. If the claimant agency receives a written application...

Section 7 - Right of Appeal; Finalization of Set-Off - Section 7. Any debtor shall have the right to appeal...

Section 8 - Removal and Forwarding of Amount From Escrow Upon Final Determination; Crediting of Obligation; Notice - Section 8. Upon the final determination of the amount of...

Section 9 - Notice to Debtor of Finalization of Set-Off; Disbursement of Outstanding Balance Due - Section 9. Upon transfer of the debt due and owing...

Section 10 - Disclosure of Information; Use - Section 10. Notwithstanding section 21 of chapter 62C or any...

Section 10a - Wage Information Sharing; Reciprocal Agreements With Other States - Section 10A. The commissioner, in cooperation with the claimant agency,...

Section 11 - Rules and Regulations - Section 11. The commissioner of the department shall promulgate rules...

Section 12 - Additional Remedies - Section 12. The collection remedy under this chapter shall be...

Section 13 - Priority of Set-Off - Section 13. In the event that a debtor owes liabilities...

Section 14 - Deposit of Reimbursements - Section 14. Any proceeds received by the department as reimbursement...

Section 15 - Offset Agreement With Secretary of the Treasury - Section 15. (a) As used in this section, the following...

Section 16 - Reciprocal State Offset Agreements - Section 16. (a) As used in this section the following...