2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62d - Set-Off Debt Collection › Section 1 - Definitions

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 unemployment assistance, the department of transitional assistance, the board of higher education in the exercise of its duty to aid and foster programs supporting higher education pursuant to chapter 15A, the office of the state comptroller, or the executive office of health and human services in the exercise of its duty to administer the Health Safety Net Trust Fund under chapter 118E.
''Commissioner'', the commissioner of the department of revenue.
''Corporation'', the Massachusetts Higher Education Assistance Corporation created under chapter two hundred and ninety-eight of the acts of nineteen hundred and fifty-six.
''Debt'', an unpaid spousal or child support obligation which is being enforced by the claimant agency, or which is collected or ordered to be collected by a court, whether or not there is an outstanding judgment for the sum; an amount owed the division of medical assistance by a debtor; an amount owed to the executive office of health and human services by a debtor; an amount owed to the department of unemployment assistance; an amount owed the department of transitional assistance by recipients, or former recipients, of public assistance; any liquidated sum due and owing to the corporation on an education loan made under any of the programs administered by the corporation in behalf of the commonwealth whether or not there is an outstanding judgment for that sum or any liquidated sum, certified by the comptroller as due and owing to any state agency, as defined in section 1 of chapter 29, any overdue debt certified by the comptroller as due or owing to a city or town of the commonwealth or any agency of the city or town or any housing authority or any state authority as defined in said section 1 of said chapter 29, or any federal agency as certified by a federal official to the comptroller pursuant to section 19 of chapter 7A, or an amount owed the executive office of health and human services on behalf of the Health Safety Net Trust Fund by a person or a guarantor of a person who received free care services paid for in whole or in part by the Health Safety Net Trust Fund or on whose behalf said fund paid for emergency bad debt. For the purpose of this section an agency of a city or town shall include a housing authority created pursuant to section 3 or 3A of chapter 121B.
''Debtor'', any individual owing money for support payments to the claimant agency or to persons for whom the claimant agency is providing enforcement services under state and federal law; any individual owing money to the division of medical assistance or the executive office of health and human services; any individual owing money to the department of unemployment assistance; any individual owing money to the department of transitional assistance for overpayments of public assistance; any individual owing money on an education loan to the corporation or any individual or entity owing a debt as defined herein, which obligation has not been adjudged satisfied by court order, set aside by court order, or discharged in bankruptcy; any individual owing a debt certified by the comptroller; or any individual owing the Uncompensated Care Trust Fund administered by the division of health care finance and policy for the cost of free care services or emergency bad debt paid for in whole or in part by the uncompensated care pool, pursuant to subsection (m) of section 18 of chapter 118G; or any individual owing the Health Safety Net Trust Fund for the cost of reimbursable health services or emergency bad debt paid in whole or in part by the fund, under subsection (c) of section 69 of chapter 118E.
''Department'', the department of revenue.
''Federal tax refund payment'', any overpayment of federal taxes to be refunded to the person making the overpayment after the Internal Revenue Service makes the appropriate credits as provided in the Internal Revenue Code at 26 U.S.C. § 6402(a) and 26 CFR § 301.6402–3(a)(6)(i) for any liabilities for any federal tax on the part of the person who made the overpayment.
''Obligee'', a person or public agency entitled to assistance in collecting support payments pursuant to state and federal law and to whom is owed a debt for unpaid support.
''Person'', an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, assignee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any combination of persons.
''Refund'', an overpayment of a tax, including interest and penalties, that may be returned or credited to the taxpayer pursuant to section 30, 31A, 36, 36A, 37 or 39 of chapter 62C, section 27 or 27A of chapter 65, section 6 of chapter 65A or any other general or special law that authorizes such a return or credit; provided, however, the commissioner shall not offset any refunds under this chapter payable to an operator as defined in section 1 of chapter 64G, a vendor as defined in section 1 of chapter 64H or section 1 of chapter 64I or a direct broadcast satellite service provider as defined in section 1 of chapter 64M to the extent that the person is obligated under those chapters to repay the purchaser the amount for which the application for refund is made.