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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62d - Set-Off Debt Collection
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 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