SET–OFF DEBT COLLECTION

M.G.L. pt. Part I, tit. Title IX, ch. c. 62D

in effect

M.G.L. c. 62D, § 1 Definitions

c. 62D, § 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.

M.G.L. c. 62D, § 2 Minimum amount for set-off and collection

c. 62D, § 2. Minimum amount for set-off and collection 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.

M.G.L. c. 62D, § 3 Assistance in collection rendered by department; distribution

c. 62D, § 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.

M.G.L. c. 62D, § 4 Notice and furnishing of information to department by claimant agency; notice to debtor

c. 62D, § 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.

M.G.L. c. 62D, § 5 Transfer of funds owed to claimant agency; deposit in escrow account; notice to taxpayer

c. 62D, § 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.

M.G.L. c. 62D, § 6 Hearing on disputed claims

c. 62D, § 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.

M.G.L. c. 62D, § 7 Right of appeal; finalization of set-off

c. 62D, § 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.

M.G.L. c. 62D, § 8 Removal and forwarding of amount from escrow upon final determination; crediting of obligation; notice

c. 62D, § 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.

M.G.L. c. 62D, § 9 Notice to debtor of finalization of set-off; disbursement of outstanding balance due

c. 62D, § 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.

M.G.L. c. 62D, § 10 Disclosure of information; use

c. 62D, § 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.

M.G.L. c. 62D, § 10A Wage information sharing; reciprocal agreements with other states

c. 62D, § 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.

M.G.L. c. 62D, § 11 Rules and regulations

c. 62D, § 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.

M.G.L. c. 62D, § 12 Additional remedies

c. 62D, § 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.

M.G.L. c. 62D, § 13 Priority of set-off

c. 62D, § 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.

M.G.L. c. 62D, § 14 Deposit of reimbursements

c. 62D, § 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.

M.G.L. c. 62D, § 15 Offset agreement with Secretary of the Treasury

c. 62D, § 15. Offset agreement with Secretary of the Treasury 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 assessment imposed by or payable to the federal government that is finally determined to be due and owing. ''Federal official'', a unit or official of the federal government charged with the collection of federal nontax liabilities payable to the federal government and with the authority to enter into the offset agreement. ''Offset agreement'', the agreement between the commissioner, the state comptroller and the Secretary of the Treasury authorized by this section and section 19 of chapter 7A. ''State tax liability'', a delinquent tax liability certified by the commissioner including, but not limited to, any tax, interest, penalty or other addition to a tax imposed by or payable to the commonwealth that is finally determined to be due and owing pursuant to chapter 62C. (b) Notwithstanding any other general or special law to the contrary, in coordination with the comptroller pursuant to section 19 of chapter 7A, the commissioner may enter into an offset agreement with the Secretary of the Treasury to participate in a reciprocal Treasury Offset Program pursuant to 31 U.S.C. section 3716 for the collection of any state tax liabilities owed to the commonwealth from federal payments to vendors and contractors. The offset agreement may provide for the United States to submit federal nontax liabilities owed to federal agencies for offset against refunds otherwise due and owing to taxpayers. (c) Under the offset agreement, a federal official may: (1) certify to the commissioner the existence of a person's delinquent federal nontax liability, owed by the person to the federal government, by providing: (i) the full name and address of the person and any other names known to be used by the person; (ii) the social security number or federal tax identification number of the person; (iii) the amount of the federal nontax liability; (iv) a statement certifying that the liability is past due, that due process has been provided and that the liability is legally enforceable in the amount certified, which may be provided in procedures for certifying payments in the offset agreement; and (v) any other information needed under the agreement; (2) request the commissioner to withhold any refund to which the person is entitled; and (3) retain a portion of the proceeds of any federal administrative setoff authorized by the federal offset program. (d) As required or permitted by state law, federal law or the offset agreement, the commissioner shall: (1) determine if a person for whom a certification is received is due a refund; (2) withhold a refund that is due a person whose name has been certified by a federal official; (3) notify the person of the amount withheld in satisfaction of the federal nontax liability certified by a federal official; and (4) pay to the federal official the lesser of the entire refund or the amount certified plus any fee due under subsection (g) and pay any refund in excess of such amount to the person. (e) The commissioner may certify to a federal official a person's delinquent state tax liability owed to the commonwealth by providing the federal official: (i) the full name and address of the person and any other names known to be used by the person; (ii) the social security number or federal tax identification number of the person; (iii) the amount of the state tax liability; (iv) a statement certifying that the state tax liability is past due, that due process has been provided and that the liability is legally enforceable in the amount certified, which may be provided in procedures for certifying payments in the offset agreement; and (v) any other information required by state statute or regulation applicable to the collection of the state tax liability by offset of federal payments to vendors and contractors. (f) The commissioner may request that the federal official withhold the lesser of any federal vendor or contractor payment to which the person is entitled under the offset agreement or the amount certified plus any fee due under subsection (g). (g) The commissioner shall establish a reasonable administrative fee to be charged to the person for the state offset of a federal nontax liability or the federal offset of a state tax liability. The fee shall be a separate charge and may be withheld from any refund. State administrative fees may be retained by the commissioner and shall be deposited in a separate revolving fund to be used by the commissioner, without further appropriation, for the costs in operating the offset program. (h) Notwithstanding section 21 of chapter 62C or any other law prohibiting disclosure by the department of the contents of a taxpayer's records or information, all information exchanged to accomplish and effectuate the intent of this section shall be lawful. (i) If an individual filed a joint income tax return and the federal nontax liability certified by a federal official is not the liability of both parties to the joint income tax return, the commissioner may not withhold or pay to the federal official that portion of the income tax refund attributable to the individual not owing the liability. The commissioner shall adopt procedures notifying parties to a joint income tax return of a proposed offset of a refund for a federal nontax liability certified by a federal official. The parties to the return shall have 60 days to assert, in writing, that a portion of the income tax refund is attributable to the individual not owing the federal nontax liability. If no such assertion, by a party to the joint return, is made within 60 days of notice, all of the refund shall be deemed attributable to the individual owing the liability.

M.G.L. c. 62D, § 16 Reciprocal state offset agreements

c. 62D, § 16. Reciprocal state offset agreements 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 addition to a tax imposed by or payable to the participating state that is finally determined to be due and owing under the laws of that state. ''State'', any state or the District of Columbia which extends a like comity for the collection of taxes owed to the commonwealth and participates in the reciprocal offset program. ''State offset agreement'', the agreement between the commissioner and the tax officer of the state which allows the department and the state to participate in a reciprocal offset program. ''State refund'', an overpayment of any tax that is returned or credited to the taxpayer under the laws of the state. ''State tax liability'', a delinquent tax liability certified by the commissioner including, but not limited to, any tax, interest, penalty or other addition to a tax imposed by or payable to the commonwealth that is finally determined to be due and owing pursuant to chapter 62C. ''Tax officer'', a unit or official of a state, or the duly authorized agent of such unit or official, charged with the imposition, assessment or collection of taxes in that state. ''Taxpayer'', a person identified by the commissioner or a tax officer as owing tax liabilities to the department or a state. (b) Notwithstanding any other general or special law to the contrary, the commissioner may enter into a state offset agreement with a tax officer to participate in a reciprocal offset program for the collection of state tax liabilities owed to the commonwealth from state refunds due a taxpayer of the reciprocal state. The state offset agreement may provide for the state to submit other state tax liabilities to be offset against refunds due to commonwealth taxpayers. (c) The commissioner may establish, in the state offset agreement, procedures and methods to be employed by the department and a state to safeguard information and implement this section. No state shall request the collection of taxes through the remedy established pursuant to this section unless the tax is at least $50. (d) Under the state offset agreement, a tax officer may: (1) certify to the commissioner the existence of a person's delinquent other state tax liability, owed by the person to the state, by providing: (i) the full name and address of the person and any other names known to be used by the person; (ii) the social security number or federal tax identification number of the person; (iii) the amount of the other state tax liability due to the state, including interest and penalties; (iv) a statement certifying that the liability is past due, that due process has been provided and that the other state tax liability is legally enforceable in the amount certified, which may be provided in procedures for certifying payments in the state offset agreement; and (v) any other information needed under the agreement; (2) request the commissioner to withhold any refund to which the person is entitled; and (3) retain a portion of the proceeds of any setoff authorized by the state offset program. (e) As required or permitted by state law and the state offset agreement, the commissioner shall: (1) determine if a person for whom a certification is received is due a refund; (2) withhold a refund that is due a person whose name has been certified by a tax officer; (3) notify the person of the amount withheld in satisfaction of the other state tax liability certified by a tax officer; (4) pay to the state the lesser of the entire refund or the amount certified plus any fee due pursuant to subsection (h); and (5) pay any refund in excess of such amount to the person. (f) The commissioner may certify to a tax officer a person's delinquent state tax liability owed the commonwealth by providing the tax officer: (i) the full name and address of the person and any other names known to be used by the person; (ii) the social security number or federal tax identification number of the person; (iii) the amount of the state tax liability; (iv) a statement certifying that the state tax liability is past due, that due process has been provided and that the liability is legally enforceable in the amount certified, which may be provided in procedures for certifying payments in the state offset agreement; and (v) any other information required by state statute or regulation applicable to the collection of the state tax liability by offset of state refunds due a taxpayer. (g) The commissioner may request that the tax officer withhold the lesser of any state refund to which the person is entitled under the state offset agreement or the amount certified plus any fee due pursuant to subsection (h). (h) The commissioner and the state may establish a reasonable administrative fee to be charged to the person for the provision of the offsets. The fee shall be a separate charge and may be withheld from any refund or state refund due to the person. Any applicable administrative fees may be retained by the commissioner and shall be deposited in a separate revolving fund to be used by the commissioner, without further appropriation, for the costs in operating the state offset program. (i) Notwithstanding section 21 of chapter 62C or any other law prohibiting disclosure by the department of the contents of a taxpayer's records or information, the exchange of information to accomplish and effectuate the intent of this section is lawful. (j) If an individual filed a joint income tax return and the other state tax liability certified by a tax officer is not the liability of both parties to the joint income tax return, the commissioner shall not withhold or pay to the state that portion of the income tax refund attributable to the individual not owing the liability. The commissioner shall adopt procedures notifying parties to a joint income tax return of a proposed offset of a refund for the other state tax liability certified by a tax officer. The parties to the return shall have 60 days to assert in writing that a portion of the income tax refund is attributable to the individual not owing the liability. If no such assertion by a party to the joint return is made within 60 days of notice, all of the refund shall be deemed attributable to the individual owing the liability.

Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62DFetched: 10/20/2026