Massachusetts General Laws
Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.
Section 51 - Disbursement by Gaming Licensee of Cash or Prize to Iv–d Agency or Department of Revenue in Satisfaction of Winner's Past-Due Child Support or Past-Due Tax Liability to Commonwealth

Section 51. (a) Prior to disbursement of cash or a prize in excess of $600, a gaming licensee shall review information made available by the IV–D agency, as set forth in chapter 119A and by the department of revenue to ascertain whether the winner of the cash or prize owes past-due child support to the commonwealth or to an individual to whom the IV–D agency is providing services and to ascertain whether the winner of the cash or prize owes any past-due tax liability to the commonwealth.
(b) If the winner of the cash or prize owes past-due child support or has a past-due tax liability, the gaming licensee shall notify the IV–D agency or the commonwealth, respectively, of the winner's name, address and social security number. Subsequent to statutory state and federal tax withholding, the gaming licensee shall first disburse to the IV–D agency the full amount of the cash or prize or such portion of the cash or prize that satisfies the winner's past-due child support obligation.
(c) If funds remain available after the disbursement to the IV–D agency or if no such obligation to the IV–D agency is owed, the gaming licensee shall disburse to the department of revenue the full amount of the cash or prize or such portion of the cash prize that satisfies the winner's past-due tax liability. The licensee shall disburse to the holder only that portion of the prize, if any, remaining after the holder's past-due child support obligation and the holder's past-due tax liability have been satisfied.

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