reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m

Section 66. The commissioner may require a person required to be licensed or registered under chapters 64A to 64C, inclusive, chapters 64E to 64J, inclusive, or chapter 64M or subject to taxation under section 21 of chapter 138, to file with him a bond, satisfactory to the commissioner, in such amount as the commissioner may determine, with a surety company authorized to transact business in the commonwealth as surety, to secure the payment of any tax, including any interest and penalties thereon, due or which may become due from such person under said chapters; provided, however, that the amount of such bond required from a vendor under chapter 64H or 64I shall not exceed the amount which the commissioner shall determine to be such vendor's average tax liability for a 6–month period.
In lieu of a surety bond a licensee or registrant may deposit with the state treasurer bonds or other negotiable obligations of the commonwealth or of the United States of such aggregate face amount as the commissioner may from time to time deem necessary adequately to secure payment of the taxes, including any interest or penalty thereon, imposed under said chapters; provided, that bonds need not be accepted by the state treasurer unless in registered form and of denominations satisfactory to him. In case of such deposit of bonds or other negotiable obligations, the state treasurer shall, while in possession thereof, remit to such person as aforesaid, or persons entitled thereto, the interest accruing and payable thereon; and, if the taxes imposed under said chapters and all interest and penalties shall be paid in full and if the person is no longer a licensee or registrant under said chapters, the state treasurer shall return such bonds or obligations to the persons entitled thereto. If the tax together with all interest and penalties shall not be paid, the state treasurer may sell all or any part of such bonds or obligations to satisfy the amount due the commonwealth and shall return to the persons entitled thereto any excess left in his hands, provided, however, that the person is no longer a licensee or registrant under said chapters.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 67a - Shows; Registration Certificates

Section 67A. (a) Every promoter of a show within the commonwealth shall, at least ten days prior to the opening of such show, file with the commissioner, in such form as the said commissioner may prescribe, a notice stating the location and dates of such show.
(b) The commissioner shall, within five days after the receipt of any such notice, issue to the promoter, without charge, a registration certificate to operate such show, except as hereinafter provided. No promoter shall rent, lease or grant a license to use space for a show or operate a show without obtaining such registration certificate. Such registration certificate shall be prominently displayed at the main entrance to the show. If a notice required under this section has been filed, and if a registration certificate has not been received by the promoter prior to the opening of the show, the requirements contained in this section with respect to obtaining and displaying such a registration shall be deemed to have been complied with. A promoter shall have a right to a hearing before the commissioner to contest any notice of denial by the commissioner of such registration certificate.
(c) Any promoter who is a vendor under the provisions of chapter sixty-four H shall comply with all the provisions of said chapter sixty-four H applicable to vendors and with all of the provisions of this chapter relating to promoters.
(d) A promoter shall not permit any person to display for sale or to sell tangible personal property subject to tax under chapter sixty-four H at a show unless such person is registered under section sixty-seven as a vendor and displays his certificate of registration in accordance with the provisions of said section.
(e) Any promoter who fails to file a notice of a show, operates a show without a registration certificate, fails to file a report of a show, files a report which is wilfully false, or fails to comply with any provision contained in this chapter or any regulation promulgated by the commissioner pertaining to shows shall, after hearing, be subject to the revocation of all existing registration certificates issued, pursuant to this section. The commissioner may, after such hearing, issue an order denying such promoter a registration certificate to operate a show for a period of not more than six months from the date of such order. Such penalty shall be in addition to any other penalty imposed by this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes

Section 67B. The commissioner may enter into reciprocal agreements with appropriate officials of any other state for the purpose of encouraging vendors in such states to collect and pay over Massachusetts sales and use taxes under chapters sixty-four H and sixty-four I; and, as part of such agreements, the commissioner may waive all or any part of the possible liabilities of such out-of-state vendors for prior periods under said chapters so long as they agree prospectively to collect and pay over Massachusetts sales and use taxes. Any such agreement with such other state is conditional upon such state granting equivalent waivers to vendors located in the commonwealth who do business in such other state.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 67c - Revision of Procedures for Issuance, Acceptance and Recognition of Sales and Use Tax Certificates

Section 67C. If the commissioner determines that significant tax evasion is attributable to the improper use of sales or use tax resale, exemption, exempt use and other types of certificates issued under chapters sixty-four H and sixty-four I, he is authorized to revise the procedures for the issuance, acceptance and recognition of such certificates. He may, in his discretion, prohibit the use of blanket certificates, require such certificates to contain additional or more specific information relating to the sale or use, or require the periodic transmittal of copies of such certificates, or a summary thereof, to him as part of the return otherwise due from the vendor.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 69 - Destruction of Certain Copies, Returns, Statements or Documents

Section 69. The commissioner may, after the lapse of three years from the date of their receipt, or three years after the end of the taxable period to which they relate, whichever occurs earlier, destroy copies, returns and statements made under sections eighty-three and eighty-six of chapter fifty-nine and any returns and documents filed with him for the purposes of taxation; provided however, that such copies, returns, statements or documents may be destroyed at any time if microfilm or other copies thereof are retained.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 70 - Testimony and Proofs Under Oath Taken by Commissioner; Witnesses; Production of Books, Paper, Etc.

Section 70. The commissioner may take testimony and proofs under oath with reference to any matter within the official purview of the department of revenue, and in connection therewith may issue summonses and require the attendance and testimony of witnesses and the production of books, papers, records, and other data. Such summonses shall be served in the same manner as summonses for witnesses in criminal cases issued on behalf of the commonwealth, and all provisions of law relative to summonses in such cases shall, so far as applicable, apply to summonses issued hereunder. Any justice of the supreme judicial court or of the superior court may, upon the application of the commissioner, compel the attendance of witnesses, the production of books, papers, records, and other data, and the giving of testimony before the commissioner in the same manner and to the same extent as before the said courts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 71 - Notice Under This Chapter

Section 71. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the commissioner or may be given as the parties otherwise agree, such as by sending electronic notification as provided in chapter 110G.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 72 - Person Defined

Section 72. The term ''person'', as used in section seventy-three, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, officer or employee of a corporate trust who as such officer, employee, member or trustee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. Sections seventy-three and seventy-seven shall apply to persons, as herein defined, acting in any fiduciary capacity.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 74 - Disclosure of Information by Tax Preparer

Section 74. No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is consented to in writing by the taxpayer in a separate document, or is expressly authorized by state or federal law, or is necessary to the preparation of the return, or is made pursuant to court order.
For the purposes of this section, a person is engaged in the business of preparing tax returns if he advertises, or gives publicity to the effect that he prepares or assists others in the preparation of tax returns, or if he prepares or assists others in the preparation of tax returns for compensation.
Whoever violates the provisions of this section shall be punished by a fine of not more than five hundred dollars or by imprisonment in jail for not more than six months, or both.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty

Section 75. If any return required by sections eleven or thirty contains a false statement which is known or, by the exercise of reasonable care might have been known to the officer making it to be false, such officer and the corporation shall be liable for the amount of tax thereby lost to the commonwealth, and in addition shall be punished by a fine of not less than five hundred nor more than five thousand dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty

Section 76. Any person who conducts any business in the commonwealth for which a registration or license issued pursuant to section sixty-seven or sixty-seven A is required and who is not in possession of such registration or license shall be punished by a fine of not less than two hundred dollars nor more than five hundred dollars. The superior court may on petition of the commissioner restrain such person from doing business in the commonwealth without such registration or license.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty

Section 77. Any individual, partnership, association, trust, corporate trust or corporation failing without reasonable excuse to file a return, list or report, or otherwise give information, as required by section eight, shall be punished by a fine of not less than twenty-five nor more than five hundred dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 79 - Time; Filing Returns; Payments

Section 79. For purposes of this chapter:
(a) Any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day; payment of any portion of a tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. As used in this subsection, the last day prescribed for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer and without regard to any election to pay the tax in installments.
(b) Any tax deducted and withheld at the source during any calendar year under chapter sixty-two B shall, in respect of the recipient of the income, be deemed to have been paid by him on the fifteenth day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under chapter sixty-two.
(c) Any amount paid as estimated tax for any taxable year under chapter sixty-two B or sixty-three B shall be deemed to have been paid on the last day prescribed for filing the return for such taxable year, determined without regard to any extension of time for filing such return.
(d) If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, such amount shall be considered as a payment of tax for the succeeding taxable year, whether or not claimed as a credit in the return of estimated tax for such succeeding taxable year, and no claim for credit or refund of such overpayment shall be allowed for the taxable year in which the overpayment arises.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 80 - In-Person Interviews With Taxpayers; Explanations

Section 80. (a) An officer or employee of the department of revenue shall before or at an initial interview provide to the taxpayer:
(i) in the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or
(ii) in the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process.
(b) If the taxpayer clearly states to an officer or employee of the department of revenue at any time during any interview, other than an interview initiated by an administrative summons issued under section seventy, that the taxpayer wishes to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer, such officer or employee shall suspend such interview regardless of whether the taxpayer may have answered one or more questions.
(c) Any attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer and who has a written power of attorney executed by the taxpayer may be authorized by such taxpayer to represent the taxpayer in any in-person interview with any taxpayer relating to the determination or collection of any tax. An officer or employee of the department of revenue may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under section seventy. Such an officer or employee, with the consent of the immediate supervisor of such officer or employee, may notify the taxpayer directly that such officer or employee believes such representative is responsible for unreasonable delay or hindrance of an examination or investigation of the taxpayer.
(d) This section shall not apply to criminal investigations or investigations relating to the integrity of an officer or employee of the department of revenue.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 85 - Electronic Funds Transfers

Section 85. The commissioner may provide for the payment of any tax, interest or penalty or the refund or abatement thereof by the electronic transfer of funds. The commissioner may permit the filing of any return or document by electronic data submission. The commissioner may by regulation or otherwise establish procedures necessary to implement this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 86 - Convention Center Financing Surcharges; Administration; Collection

Section 86. (a) The administration of the convention center financing surcharges imposed under subsections (d), (e) and (f) of section 9 of chapter 152 of the acts of 1997 is vested in the commissioner. All provisions of this chapter relative to assessment, collection, payment, abatement, verification and administration, including penalties and interest, shall, so far as pertinent, be applicable to the convention center financing surcharges as though they were taxes enumerated in section 2.
(b) The convention center financing surcharge imposed under subsection (d) of section 9 of chapter 152 of the acts of 1997 shall be collected by the operator of the tour or cruise and remitted to the department of revenue on a quarterly basis.
(c) The convention center financing surcharge imposed under subsection (e) of section 9 of said chapter 152 shall be collected by the vendor and remitted to the department of revenue on a quarterly basis.
(d) The convention center financing surcharge imposed under subsection (f) of section 9 of said chapter 152 shall be collected by the operator of the parking facility and remitted to the department of revenue on a quarterly basis.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability

Section 87. In the case of a taxpayer determined by the commissioner to be affected by a Presidentially declared disaster, as defined in section 1033(h)(3) of the Internal Revenue Code as in effect for the current taxable year, or a terroristic or military action, as defined in section 692(c)(2) of said Internal Revenue Code, the commissioner may specify a period of up to 1 year that may be disregarded in determining, under this chapter, in respect of any tax liability of such taxpayer (1) whether any of the acts described in paragraph (1) of subsection (a) of section 81 were performed within the time prescribed therefor, determined without regard to extension under any other provision of this chapter for periods after the date determined by the commissioner of such disaster or action, (2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and (3) the amount of any credit or refund.
In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster or action described in subsection (a), the commissioner may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 89 - Annual Reports on Tax Credit Programs; Contents

Section 89. (a) Annually on or before May 15, the administering agency head of each tax credit program shall submit a report to the commissioner on each tax credit program authorized for the previous calendar year, in this section called the report, which shall be a public record. For purposes of this report, no information shall be used pertaining to credits, exemptions or deductions awarded or claimed prior to January 1, 2011. For the purposes of this section, the taxpayer shall be the initial recipient of an authorized tax credit.
(b) The report shall contain the following information: (i) the identity of each taxpayer receiving an authorized tax credit and from which tax credit program the credit was received; (ii) the amount of the authorized tax credit awarded and issued for each taxpayer and each project, if applicable; and (iii) the date that the authorized tax credit was awarded and issued for each taxpayer and each project.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62d - Set-Off Debt Collection › Section 3 - Assistance in Collection Rendered by Department; Distribution

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 claimant agency as due and owing.
Upon application of an obligee, or upon its own initiative, the claimant agency shall include the claim of such obligee for the debt with such requests for assistance; provided that such a debt shall have arisen under a court order or an adjudication by the division of medical assistance; and provided further, that in the case of a court order such order is ordered to be collected by the probation department, or the claimant agency. The claimant agency is authorized to request sufficient information from the obligee as needed to carry out the purposes of this chapter and to require such obligee to certify the amount of such debt. In the event there is a debt owed to the department of transitional assistance and to the obligee, the claimant agency shall notify the obligee of the amounts certified, the respective dates the debts were incurred and that the most recently owed obligation will be satisfied first. The claimant agency shall thereafter distribute any amounts intercepted between the department of transitional assistance and the obligee so that the most recently owed obligation is satisfied first, subject to the provisions of sections five and six of this chapter. In the event that the department charges a fee for such assistance to the claimant agency, the claimant agency is authorized to charge a fee to the obligor.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62e - Wage Reporting System › Section 6b - Fraud; Notification of Other State Agencies

Section 6B. Whenever the bureau finds probable cause to believe that a person has engaged in fraud in any such programs the bureau may notify other state agencies of such information so that such state agencies may investigate whether such person has engaged in fraud in other programs.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62e - Wage Reporting System › Section 7 - Wage Verification System; Remote Terminal Units

Section 7. The commissioner and the commissioner and the administering department may implement a system of wage verification on a continuous basis through the use of remote terminal units having on-line inquiry capability of the wage reporting data, such terminals to be located at such of its offices as the administering department may determine. The commissioner in implementing such capability, shall insure that the confidentiality of the data is maintained and that only data of persons positively identified is subject to inquiry by the commissioner and the administering department.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62e - Wage Reporting System › Section 7a - Utilization of Reporting Systems by Commissioner

Section 7A. The commissioner may utilize the reporting systems in the administration of taxes, as defined in sections one and two of chapter sixty-two C, including proceedings and other activities, to determine or collect said taxes or criminal prosecution under chapters sixty A, sixty-two and sixty-five C, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight.