reglab/housing_qa huggingface dataset:
MA Gen L ch 62d § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 4 - Notice and Furnishing of Information to Department by Claimant Agency; Notice to Debtor

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 education debt, the name of the lender and the date and terms of the loan or with respect to any other debt as defined in section one, the name of the agency owed as the subject matter and amount of the debt, and supply information necessary to identify the debtor whose refund is sought to be set-off. Whenever possible, such identification shall include the full name of the debtor, social security number, address, and any other information required by regulations promulgated by the department. The claimant agency shall also, whenever possible, notify the debtor that the debtor's refund is to be set-off. If, within fifteen days of such notice, the debtor requests a reconsideration of the claimant agency's action to set-off the alleged debt, the claimant agency shall undertake a desk review of the alleged debt. If the claimant agency determines that the set-off request to the department was made in error, it shall so notify the department and the department shall rescind the set-off. The notification and the furnishing of information by the claimant agency to the department must occur on or before a date specified by the department in the year preceding the calendar year in which the refund would be paid. Subject to said notification deadline, the notification shall be effective only to initiate set-off for claims against refunds that would be made in the calendar year subsequent to the year in which notification is made to the department.
MA Gen L ch 62d § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 5 - Transfer of Funds Owed to Claimant Agency; Deposit in Escrow Account; Notice to Taxpayer

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 or the amount of the debt certified by the claimant agency, whichever is less. When the refund exceeds the debt, the department shall send the excess amount to the debtor. Upon receipt of such funds transferred from the department pursuant to this section, the claimant agency shall deposit and hold such funds in an escrow account until a final determination of the validity of the debt is made.  At the time of the transfer of funds to the claimant agency pursuant to this section, and in addition to the notice and desk review procedure set forth in section four, the department shall notify the taxpayer or taxpayers whose refund is sought to be set-off that such transfer has been made. Such notice shall state the name of the debtor, the basis for the claim to the refund, the amount of the claimed debt, and the intention to set-off the refund against the debt. In addition, such notice shall state that the debtor has the opportunity to contest the validity and amount of the debt sought to be collected through set-off by applying in writing for a hearing before the claimant agency within thirty days of the date of mailing of the notice. The notice shall also include the name and mailing address of the claimant agency to which the application for a hearing shall be sent and shall advise the debtor that failure to apply in writing for a hearing within the thirty day period shall be deemed a waiver of the opportunity to contest the set-off. If the IV–D agency is the claimant agency, the notice shall state that the debtor may contest the validity and amount of the debt sought to be collected through set-off only in accordance with the provisions of section seventeen of chapter one hundred and nineteen A.  In the case of a joint return, the notice shall also state the name of a nondebtor spouse named in the return, if any, against whom no debt is claimed and the fact that a debt is not claimed against such nondebtor spouse. The notice shall advise the nondebtor spouse that he may apply in writing for a hearing before the claimant agency to determine what portion of the refund is attributable to the income of the nondebtor spouse. The notice shall include the name and mailing address of the claimant agency to which the application for a hearing shall be sent and shall advise the nondebtor spouse that the failure to apply in writing for a hearing within the thirty day period shall be deemed a waiver of the opportunity to contest the set-off.
MA Gen L ch 62d § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 6 - Hearing on Disputed Claims

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 the claimant agency, an administrative review shall be conducted in accordance with the provisions of section seventeen of chapter one hundred and nineteen A. The purpose of said hearing or administrative review shall be to determine whether the claim is valid and if so, whether the claimed sum asserted as due and owing is correct. No issue previously litigated by the parties in a court of competent jurisdiction and upon which a final decision on the merits has been rendered shall be considered at the hearing or administrative review. If the amount due is incorrect, a proper adjustment shall be made. Where a nondebtor spouse is contesting the portion of the refund attributable to his income, the nondebtor spouse shall have the burden of proving what portion of a refund transferred to a claimant agency, if any, is attributable to his income.
MA Gen L ch 62d § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 7 - Right of Appeal; Finalization of Set-Off

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 hundred and nineteen A. The claimant agency unless stayed by court order, shall finalize the set-off pursuant to section eight.
MA Gen L ch 62d § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 8 - Removal and Forwarding of Amount From Escrow Upon Final Determination; Crediting of Obligation; Notice

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 account established pursuant to said section five and shall credit such amount to the debtor's obligation and, whenever necessary, shall advise the appropriate court of such credit. The claimant agency shall, within ten days of the determination, forward the amount from the escrow account to the proper obligee. With respect to education loan set-off proceeds, the board shall transmit fifteen per cent thereof to the department in payment for its set-off which shall be deposited in the General Fund. The balance shall be transmitted to the corporation.
MA Gen L ch 62d § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 9 - Notice to Debtor of Finalization of Set-Off; Disbursement of Outstanding Balance Due

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 claimant agency, the amount of the set-off, the amount of the refund, if any, returned to the nondebtor spouse, and the amount of any outstanding balance, if any, due to the debtor after the set-off. The claimant agency shall disburse any such outstanding balance due to the debtor.
MA Gen L ch 62d § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 10 - Disclosure of Information; Use

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.
MA Gen L ch 62d § 10a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 10a - Wage Information Sharing; Reciprocal Agreements With Other States

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. Such reciprocal agreements shall only be made with states which administer programs that are substantially similar to the wage reporting system. The wage information sharing program shall apply only to states which have similar prohibitions and penalties for disclosure of information as provided in this chapter and only if such prohibitions and penalties apply to information which is transmitted by the commissioner or the claimant agency to the other states. The prohibitions and penalties imposed by said section forty-three of said chapter two hundred and seventy-one shall also apply to any such information received from any other state under a reciprocal agreement.
MA Gen L ch 62d § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 11 - Rules and Regulations

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.
MA Gen L ch 62d § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 12 - Additional Remedies

Section 12. The collection remedy under this chapter shall be in addition to and not in substitution of any other remedy available at law.
MA Gen L ch 62d § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 13 - Priority of Set-Off

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 health services to a child eligible for medical assistance under Title XIX of the Social Security Act; (iv) unpaid department of unemployment assistance liabilities; (v) the board of higher education; (vi) other debts as defined in section 1 in the order certified by the comptroller; (vii) the department of transitional assistance; (viii) the health safety net office for obligations to the Health Safety Net Trust Fund for the cost of health care services paid from the fund under section 69 of chapter 118E; (ix) any overdue debt certified by the comptroller as due and owing to a city or town or to an agency of a city or town, to a housing authority or to a state authority as defined in section 1 of chapter 29, or any federal agency as certified by a federal official to the comptroller pursuant to section 19 of chapter 7A; (x) unpaid federal nontax liabilities to a federal agency under section 15; and (xi) unpaid tax liabilities of another state under section 16.
MA Gen L ch 62d § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 14 - Deposit of Reimbursements

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.
MA Gen L ch 62e § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 2 - Report of Wages Paid; Hiring Reports

Section 2. Upon the hiring of an employee, such employers, including all governmental entities, and every labor organization, shall notify the department of revenue of the hiring of the employee. Every payor of income who enters into an agreement with a contractor for the performance of services shall so notify the department of revenue upon entering into such an agreement. Upon the retirement of an employee who thereafter receives a regular retirement allowance, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the department of revenue of the retirement of such employee and of the entity paying such retirement allowance and the address of such entity. Upon the filing of a workers' compensation claim pursuant to chapter 152 by any employee, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the department of revenue of the claim of such employee, the entity which provides workers' compensation insurance coverage, and the address of such entity. Upon making the first payment under an annuity contract or policy or under a disability income policy or upon making the first payment of dividends under a life insurance policy, an insurance company making such payment shall, in addition, notify the department of revenue of such payment. Notwithstanding the provisions of this section, no such notice shall be given of an employee of a federal or state agency performing intelligence or counterintelligence functions if the head of such agency has determined that notice to the department under this paragraph could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission; provided that any agency head who has made such a determination shall notify the commissioner that pursuant to such determination some employees have not been reported. The commissioner shall, by regulation, prescribe the timing, the form, and the manner of such reports and the information to be provided in the reports, which may include disclosure of the existence of an outstanding child support order. All such reports shall be part of the reporting systems.
MA Gen L ch 62e § 2a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 2a - Application of New Hire Reporting Requirements

Section 2A. Notwithstanding any other provision of this chapter, the new hire reporting requirements of this chapter and the penalties associated with the failure to comply with those requirements shall apply to any entity electing to report new hire information to the Commonwealth pursuant to the multistate employer provisions of 42 U.S.C. § 653a(b)(1)(B).
MA Gen L ch 62e § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 3 - Financial Institution Match System; Operation of Reporting Systems; Inter-Agency Agreements

Section 3. The commissioner shall design, develop and implement a financial institution match system and shall operate the reporting systems: (1) for the purpose of verifying financial eligibility of a participant in a public benefit program of the commonwealth or any political subdivision thereof or their respective agencies, including the director of housing and community development, a local administering agency and a local housing authority, and including, the executive office of health and human services with respect to payments made from the health safety net trust fund; (2) for purposes of verifying the eligibility of an employee of the commonwealth or any political subdivision thereof or their respective agencies for workers' compensation benefits; and (3) for purposes of administering the tax laws and the child support enforcement program of the commonwealth. The commissioner may, with the approval of the secretary of the executive office of administration and finance, adopt regulations which shall include other programs in said systems; but the commissioner shall submit proposed regulations to the house and senate committees on ways and means not less than 60 days before filing the final regulations with the state secretary.  The commissioner is hereby further authorized and directed to enter into such inter-agency agreements with other agencies of the commonwealth as said commissioner deems are necessary to facilitate the implementation and utilization of the reporting systems. Such written agreements shall include provisions requiring such agencies, their subgrantees, or local administering agencies, including local housing authorities, to provide at a date specified by the commissioner a list of persons receiving benefits from such programs. Information in such lists shall include the recipient's name, social security number and other data required to assure positive identification. Such information shall be utilized in the reporting systems as a post audit mechanism for the purpose of verifying eligibility and detecting and preventing fraud, error and abuse in public benefits provided by agencies of the commonwealth. Said agencies, their subgrantees, or local administering agencies, including local housing authorities, are hereby authorized and directed to obtain and provide to the commissioner of revenue the information requested for the purposes of the reporting systems.  The provisions of this chapter do not apply to the utilization and dissemination of wage records by the Division of Unemployment Assistance.
MA Gen L ch 62e § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 5 - Identification of Recipients Receiving Benefits Exceeding Threshold Requirements; Termination of Benefits

Section 5. The commissioner shall examine the data available under the reporting systems, make positive identification of cases in which recipients of programs included in the reporting systems are receiving wages or have other assets in excess of any threshold requirement established by the administering agency or agencies, and furnish such agency or agencies the cases of recipients so identified. The information furnished to such agency or agencies shall include the name of the recipient, social security number and other data to assure positive identification, the name and identification number of the employer or payor of income or the name and location of the state and federally chartered savings banks, state and federally chartered savings and loan associations, cooperative banks, state and federally chartered credit unions, trust companies, national banking associations, mutual funds, brokers, benefit associations, pension or retirement plans, insurance companies, safe deposit companies or other similar companies, and the amount of wages received or amount of financial resources, or other information as determined by the commissioner. Upon the receipt of such information, such agencies, and where appropriate, local administering agencies or local housing authorities, shall seek to verify the accuracy of the information, including consultation with the recipient whose status is in question. If after such informal inquiry an agency, or where appropriate, local administering agencies or local housing authorities, determine that a recipient has incorrectly received benefits under such a program, such agency shall take appropriate formal action in accordance with state and federal law to correct the error, including, but not limited to, termination of benefits. No adverse action shall be taken against any recipient in the unemployment insurance benefits program or the public assistance program of the department of transitional assistance, except after affording such recipient full opportunity to contest such action in accordance with the law, including prior notice and hearing. No adverse action shall be taken against recipients in the other programs included in the reporting systems except after meeting with such recipients, providing them with an explanation for the proposed action, detailing the evidence upon which the action is based, and allowing for any other procedures which an administering agency uses to take an adverse action against a recipient in its program.
MA Gen L ch 62e § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 6 - Fraudulent Actions by Benefit Recipients; Bureau of Special Investigations

Section 6. When any agency has probable cause to believe that the receipt of incorrect benefits under any such program was a result of a fraudulent action by the recipient, such agency shall refer the case to the bureau of special investigations for further action.
MA Gen L ch 62e § 6a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 6a - Access to Records and Accounts

Section 6A. The director of the bureau of special investigations shall have access to agency, subgrantee or local administering agencies' records and accounts at reasonable times and may require the production of books, documents and vouchers by agencies, subgrantees and local administering agencies, relating to any matter within the scope of an investigation pursuant to this section.