Massachusetts · statute · Mass. Gen. Laws ch. 62D · 17 active provisions
Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: ''Claimant agency'', the IV–D agency as set forth in chapter 119A, the division of medical assistance, the executive office of health and human services, the department of unemploym…
Section 2. The claimant agency shall not be allowed to effect final set-off and collect debts through the remedy established by this chapter unless both the debt and the refund, if any, are at least fifty dollars.
Section 3. Subject to the limitations contained in this chapter, the department shall, upon the request of the claimant agency, render assistance in the collection of debts owed to the obligee. This assistance shall be provided by setting off refunds due the debtor from the department by the sum certified by the claima…
Section 4. The claimant agency seeking to collect a debt through set-off shall notify the department in writing of its intent, certify the amount of the debt, identify the source of the debt, including, where necessary or applicable, the name of the court and the date and terms of its order, or with respect to any educ…
Section 5. The department, upon receipt of notification from the claimant agency, shall determine whether the debtor is entitled to a refund of at least fifty dollars. If the debtor is entitled to a refund of at least fifty dollars, the department shall transfer to the claimant agency an amount equal to the refund owed…
Section 6. If the claimant agency receives a written application from the debtor or nondebtor spouse contesting the claim upon which the proposed set-off is based, an administrative hearing shall be held by the claimant agency pursuant to the provisions of chapter thirty A; provided, however, that if the IV–D agency is…
Section 7. Any debtor shall have the right to appeal said action in accordance with the provisions of chapter thirty A; provided, however, that if the IV–D agency is the claimant agency, the debtor shall have the right to appeal said action only in accordance with the provisions of section seventeen of chapter one hund…
Section 8. Upon the final determination of the amount of the debt due and owing by means of a hearing pursuant to section six or upon the default of the debtor to request, in a timely manner, a hearing pursuant to section five, the claimant agency shall remove the amount of the debt due and owing from the escrow accoun…
Section 9. Upon transfer of the debt due and owing from the escrow account, established pursuant to section five, to the credit of the debtor's account, the claimant agency shall notify the debtor in writing of the finalization of the set-off. Such notice shall include the amount of the refund transferred to the claima…
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, inc…
Section 10A. The commissioner, in cooperation with the claimant agency, shall establish a program of wage information sharing with other states. The commissioner is hereby authorized to enter into reciprocal agreements with other states to share lists of absent parents who owe support payments to the claimant agency. S…
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.
Section 12. The collection remedy under this chapter shall be in addition to and not in substitution of any other remedy available at law.
Section 13. In the event that a debtor owes liabilities to several claimant agencies, priority of set-off against any refund shall be as follows: (i) unpaid state tax liabilities; (ii) unpaid spousal or child support obligations certified by the IV–D agency as set forth in chapter 119A; (iii) unreimbursed costs of heal…
Section 14. Any proceeds received by the department as reimbursement for its set-off services shall be deposited in a separate revolving fund to be used by the department, without appropriation, to defray its administrative costs in operating the set-off program.
Section 15. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings: ''Federal nontax liability'', a delinquent nontax liability certified by a federal official including, but not limited to, any interest, penalty, fine, fee or other nontax asse…
Section 16. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings: ''Other state tax liability'', a delinquent tax liability certified by the tax officer of the reciprocal state, including but not limited to, any tax, interest, penalty or other…