Section 69B. In addition to any other remedy provided by this chapter, the commissioner may request that the amount payable to the department by an individual resulting from an overpayment of unemployment benefits which has become final as specified in 430 CMR 6.12 be set off against any refund owed such individual by the department of revenue; provided, however, that such individual is notified of the intention to request a set off of the amount owed and the right to apply to the commissioner for a review of such intention. The application for review shall be filed within twenty days after mailing or delivery of said notice and shall set forth the grounds for such application. The grounds shall be limited to the identity of the individual and the amount to be set off. The commissioner shall review the application and, where applicable, reconsider the intention to request a set off. Thereafter, notice of the results of the commissioner's review of the application shall be mailed to the individual and this notice shall be final and not subject to appeal under any provision of this chapter; except that if a refund is set off for any amount owed the department, the individual may appeal such set off in accordance with the provisions of sections thirty-nine to forty-two, inclusive, and the commissioner shall refund to the individual any amount which has been set off erroneously. The grounds for appeal shall not include any issue that has been the subject of a prior appeal or which could have been the subject of a prior appeal if the individual or employer had filed a timely appeal.
In addition to any other remedy provided by this chapter, the commissioner may request that the amount payable to the department by an individual resulting from an overpayment of unemployment benefits which has become final as specified in 430 CMR 6.12 be set off against any federal tax refund payment owed such individual by the United States Department of Treasury, in accordance with the requirements of the treasury offset program pursuant to section 14Q.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XXI - Labor and Industries
Chapter 151a - Unemployment Insurance
Section 2 - Service Deemed ''employment''; Exclusions
Section 3 - Service Within and Without Commonwealth Included in ''employment''
Section 4a - Service Included in Employment; American Employer; State
Section 6 - Service Not Included in ''employment''
Section 6a - Other Service Not Included in ''employment''
Section 8 - Employing Units Subject to Statute
Section 8a - Other Employing Units Subject to Statute
Section 8b - Domestic Service and Agricultural Labor; Employer
Section 8c - Crew Leaders; Definition; Employees of Crew Leaders
Section 9 - Individuals Employed by Unit in Several Places
Section 11 - Ceasing to Be Subject to Statute on Application
Section 12 - Determination Whether Employer Within Statute; Review; Double Costs; Reconsideration
Section 14a - Nonprofit Organizations and Governmental Employers
Section 14b - Liability for Payments; Credits; Adjustments
Section 14c - Contributions by Governmental Employers; Rated Governmental Employers
Section 14e - Economic Development Fund
Section 14f - Unemployment Trust Fund; Report Concerning Fund Average and Actual Balance
Section 14j.5 - Excise Paid on Employee Wages
Section 14k - Federal Loan Interest Fund
Section 14l - Work Force Training Contribution Paid by Employers
Section 14m - Benefits Paid to Employees of Indian Tribes
Section 14n - Assignment of Contribution Rates and Transfer of Accounts
Section 14o - Fraud Penalty Fund
Section 14p - Registration of Employers; Reporting of Employee Information
Section 15a - Collection of Payments; Levy Upon Depositary Accounts; Liability of Depositaries
Section 17 - Priority of Claims
Section 19 - Final Payment to Foreign Corporations or Non-Residents; Certificate
Section 20 - Compromise With Employers; Statement of Commissioner Filed
Section 21 - Deductions From Income Returnable for Taxation
Section 22 - Payment of Benefits in General
Section 23 - Payment of Benefits; Waiting Period
Section 24 - Eligibility for Benefits
Section 24a - Seasonal Employment
Section 25 - Disqualification for Benefits
Section 26 - Unemployment Benefits Received or Sought Under Laws of Another State or United States
Section 28 - Wages Not Included in Determination of Eligibility for Benefits
Section 29b - Child Support Obligations; Disclosure; Deductions
Section 29d - Worksharing Program; Application and Approval of Worksharing Plan; Benefits
Section 29e - Notification to Claimants; Tax Liability and Withholding
Section 29f - Uncollected Overissuance of Food Stamp Coupons; Disclosure; Deductions
Section 30a - Extended Benefits Program
Section 31 - Benefits in a Subsequent Benefit Year
Section 40 - Application for Review
Section 41 - Review by Board; Procedures; Findings of Fact; Decision; Judicial Review
Section 42 - Judicial Review; Procedures; Appeals; Rules
Section 42a - Commissioner Represented by Attorney General or Designated Attorney
Section 42b - Modification or Reversal of Decision; Recovery of Payments
Section 45 - Records and Reports of Employing Units; Verification
Section 47 - False Statements or Misrepresentations; Punishment; Evidence; Restitution
Section 47a - Utterance or Delivery of Insufficient Funds Check With Intent to Defraud; Punishment
Section 51 - Requisition From Trust Fund; Transfer to Commissioner
Section 53 - Unclaimed Balance in Benefit Account
Section 53a - Unemployment Trust Fund; Money Credited to Commonwealth's Account; Use; Records
Section 54 - Depositaries; Insurance Charge; Commingling Funds
Section 55 - Bond of Commissioner; Premiums Paid From Administrative Account
Section 57 - Requisitions From State Trust Fund; Investment Board; Deposits; Investments; Assistance
Section 58 - Employment Security Administration Account; Monies Received; Disposition
Section 58a - Contingent Fund; Establishment; Composition; Expenditures; Transfer
Section 59 - Liability on State Treasurer's Bond
Section 60 - Federal Moneys Allotted to Commonwealth Paid Into Accounts
Section 62 - State Advisory Council; Duties, Powers and Reports
Section 64a - List of Employers Qualified for Exemption Under Sec. 5i of Chapter 59; Confidentiality
Section 67 - Estimate of Liability of Employer Failing to Make Report or Return; Collection
Section 68 - Payment of Benefits Due a Deceased or Mentally Incapacitated Person
Section 69a - Charging Off Uncollectible Amounts
Section 69b - Set-Off Against Refunds; Notice; Review
Section 70 - Extent of Application of Rulings
Section 71 - Reconsideration of Determinations; Limitations; Notice; Appeals
Section 71a - Definitions Applicable to Secs. 71b to 71g
Section 71b - Closing of Facility; Report; Certification; Notice; Hearing; Appeal
Section 71d - Reemployment Assistance Program
Section 71e - Reemployment Assistance Fund; Health Insurance Benefits Fund
Section 71f - Eligibility for Reemployment Assistance Benefits
Section 71g - Eligibility for Health Insurance Benefits
Section 71h - Plant Closing Employers; Bills for Reemployment Assistance Benefits
Section 72 - Jurisdiction of Action to Enforce Statute; Entry Fee in Actions and Proceedings