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.
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