OFFICE OF THE COMPTROLLER

M.G.L. pt. Part I, tit. Title II, ch. c. 7A

in effect

M.G.L. c. 7A, § 1 Office of the comptroller; appointment; removal; vacancies

c. 7A, § 1. Office of the comptroller; appointment; removal; vacancies Section 1. There shall be an office of the comptroller which shall be an independent state agency. The comptroller shall be the administrative and executive head of said office and shall be appointed by the governor for a term coterminous with the governor's. The person so appointed shall be selected without regard to political affiliation and solely on the basis of integrity and demonstrated ability and an advanced degree in accounting, auditing, financial management, business administration, or public administration. At the time of his appointment as comptroller, the person so appointed shall give bond in the amount of twenty-five thousand dollars or such other amount as the advisory board to the comptroller shall fix for the faithful performance of his duties. Notwithstanding the provisions of chapter thirty the comptroller shall receive a salary as determined by the advisory board to the comptroller; provided, however, that the salary of the comptroller shall not be adjusted to reflect bond premiums nor shall such premiums be paid by or reimbursed by the office of the comptroller or with any state monies. The person so appointed may be removed from said office, for cause, by the governor. Such cause shall include neglect of duty, misconduct, or conviction of a crime. In the case of a vacancy in the position of comptroller, his successor shall be appointed in the same manner.

M.G.L. c. 7A, § 2 Advisory board; membership; terms; expenses; duties

c. 7A, § 2. Advisory board; membership; terms; expenses; duties Section 2. There shall be an advisory board to the comptroller which shall consist of the attorney general, the treasurer, the secretary of administration and finance who shall be the chairman, the auditor, the court administrator of the trial court, and two persons who have experience in accounting, management, or public finance who shall be appointed by the governor, not more than one of which two shall be members of the same political party. The appointed members shall serve for three year terms, provided, that one such member shall be initially appointed for a two year term and one such member shall be initially appointed for a full three year term. The appointed members may be removed for cause and their successors shall be appointed in the same manner as an initial appointment. The members of the advisory board to the comptroller shall be reimbursed for necessary and reasonable expenses incurred in the performance of their duties, but shall not be otherwise compensated for their services. The advisory board to the comptroller shall meet at least four times a year. Said advisory board shall provide advice and counsel to the comptroller in the performance of his duties. The advisory board shall be responsible for reviewing any rules or regulations promulgated by the comptroller prior to their implementation. The advisory board shall also review prior to publication the annual financial report of the commonwealth published by the comptroller. Any action of the advisory board shall be taken with the approval of no less than four members of the advisory board.

M.G.L. c. 7A, § 3 Examination of accounts and demands; overdue debts; certificates of amounts due

c. 7A, § 3. Examination of accounts and demands; overdue debts; certificates of amounts due Section 3. The comptroller shall examine all accounts and demands against the commonwealth excepting those for the salaries of the governor and the justices of the supreme judicial court, for the payrolls of the executive council and members of the general court, and those due on account of the principal or interest of a public debt. The comptroller may require paper or electronic affidavits that articles have been furnished, services rendered and obligations incurred, as claimed. Such paper or electronic affidavit for any office, department, commission and institution shall be made by the person authorized to incur such obligation. The comptroller shall make a certificate estimating the amount due and allowed on each account or demand and shall subsequently make available a report of the amounts and accounts so examined, the name of the person to whom such amount is payable and the account to which it is chargeable. The comptroller shall keep copies of and transmit all such certificates to the governor, who, with the advice and consent of the council, may issue his warrant to the state treasurer for the amount therein specified as due. This authority shall pertain to all accounts and funds of the commonwealth unless specifically exempted by general or special law. The comptroller may exclude from such certificate any amount otherwise due to any person owing an overdue debt to the commonwealth or any agency of the commonwealth; provided, however, that the head of such agency has filed with the comptroller a paper or electronic affidavit specifying that such debt exists, the amount due and the name of the debtor. Any such debt may be charged by the comptroller against any amount otherwise due from the commonwealth to such debtor, subject to regulations promulgated by the comptroller. Such regulations shall include, but not be limited to, the following requirements: (1) that said agency issue 4 written notices to the debtor over a 120 day period prior to requesting exclusion of such overdue amounts from such certificate; (2) that such notices advise the debtor of the debtor's right to a hearing before said agency, and; (3) that, unless otherwise provided by law, said agency shall hold a hearing under chapter 30A upon timely written application of the debtor. Said regulations may authorize the comptroller to waive requirements at the request of an agency head provided that all waivers shall be in writing and state the reasons for such waivers. The comptroller shall not include on such certificate any amount for any account for which an appropriation is required under section 6 of chapter 29 if no such appropriation or no allotment has been made or if the amount of such appropriation and allotment for the current fiscal year is insufficient to meet the amount of the demand. The comptroller is prohibited from making or authorizing any spending authority to make a journal entry, so-called, between accounts if the account ultimately to be charged had insufficient monies to support the entry at the time the amount being entered was expended, unless prior notification of the intent to make such a journal entry, indentifying the accounts involved and the amount of the entry, is sent to the house and senate committees on ways and means. The comptroller is further prohibited from certifying any amounts for payment in the event that there is an interim period at the beginning of a fiscal year prior to the final passage of the fiscal year appropriation act or any interim appropriation act, subject to the condition that any amounts otherwise authorized by law to be paid during such interim period may be so certified by the comptroller.

M.G.L. c. 7A, § 5 Bills and vouchers; certified copies; regulations

c. 7A, § 5. Bills and vouchers; certified copies; regulations Section 5. All bills and vouchers on which money has been or may be paid from the treasury upon the certificate of the comptroller or the warrant of the governor shall be kept as prescribed by the office of the comptroller; and all departments, offices, commissions and institutions authorized to make contracts under which money may be payable from the treasury shall submit as directed by the comptroller, before payment, certified copies of the contracts. The comptroller shall publish regulations prescribing the medium, and the central repository location of such copies; provided, that such regulations shall ensure that the house and senate committees on ways and means have full access to such copies. The comptroller is authorized and directed to establish a vendor payment schedule which may be revised from time to time. Notwithstanding any general or special law to the contrary such schedule shall be based on sound business principles as determined by the comptroller and shall provide for maximum utilization of discounts allowed for prompt payment and for the smallest possible issuance of revenue anticipation notes necessary under section 47 of chapter 29.

M.G.L. c. 7A, § 5A Late penalty interest payments; adoption of rules and regulations

c. 7A, § 5A. Late penalty interest payments; adoption of rules and regulations Section 5A. The comptroller shall adopt rules and regulations, providing for the payment by the commonwealth of penalty interest in accordance with the provisions of section twenty-nine B of chapter twenty-nine and the U.S. Cash Management Improvement Act of 1990, 31 U.S.C. 650, et seq.

M.G.L. c. 7A, § 7 Accounting system; forms and books of account

c. 7A, § 7. Accounting system; forms and books of account Section 7. The comptroller shall design and install an accounting system for the commonwealth and prescribe the requisite forms and books of account to be used by each department, office, commission and institution of the commonwealth. No form or book of account other than that prescribed as aforesaid shall be used without the approval of the comptroller. He may revise such forms, books or system from time to time. He shall prepare and distribute a book of instructions covering the use and application of said accounting system for the guidance of the various departments, offices, commissions and institutions of the commonwealth. Such instructions will pertain to the financial accounting of assets, liabilities, fund equities, revenues, and expenses of all funds unless specifically exempted by general or special law.

M.G.L. c. 7A, § 8 General books of account; systems of accounts; treatment of debtors; late charges

c. 7A, § 8. General books of account; systems of accounts; treatment of debtors; late charges Section 8. The comptroller shall keep all general books of account and determine the extent and character of subsidiary accounts to be kept by all departments, offices, commissions and institutions of the commonwealth. He shall have full authority to prescribe, regulate and make changes in the method of keeping and rendering accounts, including adjustments for current or prior periods. He shall establish in each such department, office, commission and institution a proper system of accounts, which shall be uniform so far as is practicable, and a proper system of accounting for supplies, materials and fixed assets. He shall provide such safeguards and systems of checking as will ensure, so far as possible, the proper collection of all revenue due the commonwealth. The comptroller shall review at least annually all accounting systems related to nontax revenue for conformity to and compatibility with the standards of performance embodied in the state accounting system. Based on such reviews, the comptroller is authorized to direct state departments to implement such changes in such accounting systems as he deems necessary to meet statewide standards. Such direction shall govern all commonwealth funds and accounts unless specifically exempted by general or special law. The comptroller is further authorized to direct departments to withhold services, exclusive of those related to health, welfare or public safety which are mandated by law, from any debtor as defined in section one of chapter sixty-two D subject to regulations promulgated by the comptroller. Such regulations shall include but not be limited to the following requirements: (1) that the creditor agency issue four written notices to the debtor over a one hundred and twenty day period prior to requesting withholding of such services; (2) that such notices advise the debtor of his right to a hearing before said agency; and (3) that, unless otherwise provided by law, said agency shall hold a hearing pursuant to the provisions of chapter thirty A upon timely written application of the debtor. Said regulations may authorize the comptroller to waive requirements at the request of an agency head provided that all waivers shall be in writing and state the reasons therefor. The comptroller shall set late charges and flat fees in accordance with section 29H of chapter 29.

M.G.L. c. 7A, § 9 Distinct accounts

c. 7A, § 9. Distinct accounts Section 9. The comptroller shall keep a distinct account, under appropriate headings, of all revenues and expenses. He shall keep an account of all funds and of other public property and of all debts and obligations due to and from the commonwealth; and for such purpose he shall have free access to the books and papers of all departments, offices, commissions and institutions for all accounts and funds of the commonwealth unless specifically exempted by general or special law.

M.G.L. c. 7A, § 9A Audit of commonwealth financial operations; procedures

c. 7A, § 9A. Audit of commonwealth financial operations; procedures Section 9A. The comptroller is hereby authorized and directed to work with the state auditor's office and other audit entities as appropriate to ensure the audit of commonwealth financial operations in conformity to generally accepted auditing standards and generally accepted governmental auditing standards. In the performance of the state auditor's or other audit entity's functions relative to audit, the records, resources, and full cooperation of the office of the comptroller shall be available. The comptroller shall review, revise and publish internal control guidelines mandated by chapter six hundred and forty-seven of the acts of nineteen hundred and eighty-nine. In making such revisions he shall consult with the office of the state auditor to ensure the guidelines accurately reflect the role of the office of state auditor in the review and oversight of internal control practices.

M.G.L. c. 7A, § 10 Reconciliation of accounting statements included reports with official books and records

c. 7A, § 10. Reconciliation of accounting statements included reports with official books and records Section 10. The comptroller shall establish policies and procedures that require all accounting statements included in reports of departments, offices and commissions to reconcile to the official books and records of the commonwealth before the publication of such reports. No such report shall be published by any such department, office or commission until such statements are so confirmed.

M.G.L. c. 7A, § 11 Furnishing of accounting statements

c. 7A, § 11. Furnishing of accounting statements Section 11. The office of the comptroller shall be properly equipped, subject to appropriation, and shall furnish to the agencies within the executive office of administration and finance, to the house and senate committees on ways and means, and to other state agencies and other individuals as required by law or as the advisory board to the comptroller shall direct, all accounting statements relating to the financial status, funds, reserves, appropriation control and cost of operation of the commonwealth at the end of the state fiscal year and at intermediate monthly periods when such information is needed in effecting economies before appropriations have been exhausted, or for other purposes.

M.G.L. c. 7A, § 12 Annual reports

c. 7A, § 12. Annual reports Section 12. (a)(1) All reports published under this section shall be filed with the governor, the secretary of administration and finance, the house and senate committees on ways and means and the clerks of the house and senate and any other parties specified in general or special law. (2) The comptroller shall prepare an annual statutory basis financial report based on the final closing of the accounting records. The report shall be published annually not later than October 31. (3) The statutory basis financial report shall present fairly the aggregated financial statements for the budgeted governmental funds and tables of beginning and ending balances, revenues, sources, expenditures and uses for the non-budgeted governmental funds and the capital project governmental funds. These statements shall be reviewed in accordance with professional standards established by the American Institute of Certified Public Accountants. The reports shall be prepared in accordance with the accounting system established by the comptroller under section 7, as cash outflows, including expenditures made under section 13 of said chapter 29 and cash inflows including receipts of federal grants and subsidies from other governmental entities for reimbursement of such expenditures. (4) The comptroller shall include, supplemental to the aggregated financial statements in the statutory basis financial report, a statement of the consolidated net surplus in the budgetary funds for the preceding fiscal year, under section 5C of chapter 29 and the amount by which such surplus exceeds the maximum allowable amount under section 2H of chapter 29. (5) Accompanying the statutory basis financial statements, the comptroller shall include financial statements for the budgeted funds that compare the budgeted amounts to final operations for each fund subject to appropriation. (6) The comptroller may include narratives, statistical tables and other disclosures and reference material in the statutory basis financial report that the comptroller considers, in his professional judgment, appropriate. (b) The comptroller shall prepare an annual federal funds report based on the final closing of the accounting records which shall be published not later than the second Wednesday in January and shall present fairly all federal funds received by each agency and department during the fiscal year. The report shall include for each program of federal financial participation the opening balances, revenues and other sources, expenses and other uses and ending balances for the fiscal year. The final federal funds report shall be audited in conjunction with the state single audit and the report of the auditor shall be included. (c) The comptroller shall prepare a comprehensive annual financial report in conformity to generally-accepted accounting principles for governments which shall be published not later than the second Wednesday in January. The report shall be audited in accordance with generally-accepted auditing standards and generally-accepted governmental auditing standards and the report of the auditor shall be included. The comptroller shall publish a list of state authorities and, in the comptroller's sole discretion, identify those entities within the list that shall be required under generally accepted accounting principles to report to the commonwealth for financial reporting purposes in a schedule and manner the comptroller deems necessary.

M.G.L. c. 7A, § 13 Budget preparation; co-operation of comptroller's office

c. 7A, § 13. Budget preparation; co-operation of comptroller's office Section 13. In the exercise of the budget director's functions relative to the preparation of the budget, the records, resources and full co-operation of the office of the comptroller shall be available.

M.G.L. c. 7A, § 14 Penalties

c. 7A, § 14. Penalties Section 14. The comptroller or any employee in the office of the comptroller who knowingly violates, authorizes or directs another employee to violate any provision of this chapter or chapter twenty-nine shall be punished by a fine of not more than one thousand dollars or by imprisonment in a jail or a house of correction for not more than one year, or both. In addition, if convicted of such violation the comptroller shall forfeit the bond required pursuant to section one.

M.G.L. c. 7A, § 15 Rules and regulations

c. 7A, § 15. Rules and regulations Section 15. Subject to prior review by the advisory board to the comptroller, the comptroller is hereby authorized to promulgate rules and regulations to carry out his responsibilities under the provisions of this chapter or other applicable laws. Such rules and regulations shall not be subject to the provisions of chapter thirty A.

M.G.L. c. 7A, § 16 Administration of the Liability Management and Reduction Fund

c. 7A, § 16. Administration of the Liability Management and Reduction Fund Section 16. The comptroller, in consultation with the secretary of administration and finance and the attorney general, shall administer the Liability Management and Reduction Fund established in section 2TT of chapter 29. The comptroller may appoint a liability manager of said fund whose compensation shall be paid out of said fund. The comptroller shall have the following powers and duties with respect to the fund: (a) to use amounts in the fund to make payments or to purchase insurance coverage to make payments for the purposes set forth in said section 2TT of said chapter 29; provided, however, that any insurance coverage so purchased shall recognize and preserve the commonwealth's constitutional, statutory and common law rights, defenses, immunities and control including, without limitation, chapters 12 and 258; (b) to determine a deductible amount, which an agency shall be directly responsible for making payment relative to a claim arising under said chapter 258 and which deductible shall be excluded from the computation of the premiums subsequently charged to such agency; (c) to determine and assess not later than October 1 annually the premium amounts to be charged to each state agency; provided, however, that: (1) premiums shall be set and adjusted based on factors including, but not limited to: (A) a 5–year experience rating reflecting, without limitation, liability incurred by reasons of judgments, settlements and litigation costs for tort claims under said chapter 258; (B) minimum-estimated-liability amounts for pending claims as to which presentment has been made under said chapter 258; (C) the record of the agency regarding safety or other training programs designed to reduce litigation or to detect and defend against frivolous or insubstantial claims; and (D) any extraordinary factors warranting an adjustment in the discretion of the comptroller; (2) any disputes between agencies relative to their respective proportions of responsibility for any resolved or pending claim or disputes relative to the valuation or the appropriate nature of such claims shall be determined by the comptroller, in consultation with the attorney general; and (3) the comptroller may pay rebates to agencies that reduce their resolved and pending claims totals below expected levels in a fiscal year and may assess surcharges on agencies experiencing unexpectedly high resolved and pending claims totals in a fiscal year; and (d) to make such other expenditures from the fund as are necessary, appropriate and reasonable for management and administration of the fund, including personnel costs; provided, however, that all direct and indirect costs for such employees shall be paid from the fund; and provided further, that the fund shall not be used directly or indirectly for the compensation of attorneys representing the commonwealth or its officers or employees. The comptroller shall promulgate rules and regulations to effectuate the purposes of the fund including, but not limited to, the manner in which each agency shall be assessed a premium. Documents indicating the estimated value of a particular pending claim shall not be public records and shall not be discoverable or admissible in evidence in any action.

M.G.L. c. 7A, § 17 Account to fund terminal leave payments; federal grant funds.

c. 7A, § 17. Account to fund terminal leave payments; federal grant funds. Section 17. The comptroller shall administer an account the purpose of which shall be to fund terminal leave payments for employees whose salaries were paid from federal funds immediately prior to their leaving state service and to fund certain liabilities resulting from the agreement between the commonwealth and the federal government in accordance with Public Law 101–453. For the purpose of funding the account, the comptroller may transfer and expend without further appropriation an amount equal to the liability for the costs from the revenues collected in accordance with section 6B of chapter 29 to the account.

M.G.L. c. 7A, § 18 Exclusion of debtors; report

c. 7A, § 18. Exclusion of debtors; report Section 18. (a) The comptroller may exclude from his certificate pursuant to section 3 any amount otherwise due to any person owing an overdue debt to a city or town or to an agency of a city or town, a housing authority, or to a state authority as defined in section 1 of chapter 29; provided however, that the responsible officer for a city, town or for an agency of a city or town or for a state authority shall have filed with the comptroller an affidavit specifying that a debt exists, the amount due and the name of the debtor. A debt may be charged by the comptroller against an amount otherwise due from the commonwealth to a debtor, subject to procedures promulgated by the comptroller. Such procedures shall include, but not be limited to, the following requirements: (1) that the city or town, agency of the city or town the housing authority or state authority issue 4 written notices to the debtor over a 120–day period before requesting exclusion of the overdue debt from the certificate; (2) that the notices advise the debtor of his right to a hearing before the agency or authority and the debtor's liability for interest and late fees which may be assessed; (3) that, unless otherwise provided by law, the city or town, agency of the city or town the housing authority or state authority shall hold a hearing pursuant to chapter 30A upon the timely written application of the debtor; (4) that any costs incurred by the comptroller pursuant to section 3 or to this section on behalf of the city or town, agency of the city or town the housing authority or state authority may be added to the debt as a late fee pursuant to section 29H of chapter 29 and may be recovered from the city or town, agency of the city or town the housing authority or state authority; (5) that any costs incurred pursuant to this section by the city or town, agency of the city or town the housing authority or state authority may be recovered from the debtor; and (6) that the comptroller may establish late charges and flat fees as provided in section 29H of chapter 29 and retain and expend them, without further appropriation, in consultation with the information technology division of the executive office for administration and finance, for the costs of electronic revenue collection options, including those under clause (4), that increase revenue and debt collection within the commonwealth. The procedures promulgated under this section may authorize the comptroller to waive requirements at the request of the city or town or the agency of the city or town the housing authority or the state authority but all waivers shall be in writing and the reasons for the waiver shall be stated. (b) A treasurer of a state authority and an appropriate financial officer as defined in section 2C of chapter 60 may avail themselves of this section's procedures. (c) The comptroller shall report on an annual basis to the house and senate committees on ways and means the status of all intercept projects undertaken pursuant to this section. The comptroller shall report on these projects as part of his annual report pursuant to section 12 of chapter 7A of the General Laws.

M.G.L. c. 7A, § 19 Reciprocal Treasury Offset Program; agreement for collection of debts owed to the commonwealth from federal payments

c. 7A, § 19. Reciprocal Treasury Offset Program; agreement for collection of debts owed to the commonwealth from federal payments Section 19. (a) As used in this section the following words shall have the following meanings, unless the context clearly requires otherwise: ''Debt'', a delinquent state tax or nontax debt certified by the treasurer and receiver general or a federal nontax debt certified by a federal official including, but not limited to, fines, fees, penalties and other nontax assessments imposed by or payable to the commonwealth or federal government that are finally determined to be due and owing. ''Federal official'', a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government and with the authority to enter into the offset agreement. ''Offset agreement'', the agreement between the comptroller and the Secretary of the Treasury authorized by this section. ''Person'', an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, assignee and any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of the foregoing. ''Refund'', an overpayment of any tax that is returned or credited to the taxpayer pursuant to sections 30, 31A, 36, 36A, 37 or 39 of chapter 62C, sections 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. ''State payments'', refunds and any vendor or contractor payments made by the commonwealth to any person, including expense reimbursements to an employee of the commonwealth; provided, however, that ''state payments'' shall not include salary, wages, pension and any other type, class or amount of payment that the comptroller determines to impact health or welfare benefits of the citizens of the commonwealth. (b) Notwithstanding any other general or special law to the contrary, the comptroller 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 debts owed to the commonwealth or to state agencies from federal payments to vendors, contractors and taxpayers. The offset agreement may provide for the United States to submit nontax debts owed to federal agencies for offset against state payments otherwise due and owing to taxpayers, vendors and contractors providing goods or services to the commonwealth, its departments, agencies or institutions. (c) Pursuant to the offset agreement, a federal official may: (1) provide certification to the comptroller the existence of a person's delinquent, nontax debt 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 that person; (iii) the amount of the federal nontax debt; (iv) a statement certifying that the debt is past due, that due process has been provided and that the debt 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 pursuant to the agreement; (2) request the comptroller to withhold any state payment 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 comptroller shall: (1) determine if a person for whom a certification is received is due a state payment; (2) withhold a state payment 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 a debt certified by a federal official; (4) pay to the federal official the lesser of the entire state payment or the amount certified and pay any refund or state payment in excess of the certified amount to the person less any fee pursuant to subsection (f). (e) The comptroller may certify to a federal official a person's delinquent debt 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 that person; (iii) the amount of the liability; (iv) a statement certifying that the debt is past due, that due process has been provided and that the debt 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 debt by offset of federal payments. (f) The comptroller may request that the federal official withhold any federal vendor or other federal payment pursuant to the offset agreement to which the person is entitled the entire federal payment or the amount certified and pay any refund or federal payment in excess of the certified amount to the person less any fee pursuant to subsection (g). (g) The comptroller shall establish a reasonable administrative fee to be charged to the person for the provision of the state offset of a federal debt or the federal offset of a state debt. The fee shall be a separate debt and may be withheld from any refund, reimbursement or other monies held for the person. The comptroller may charge the person who is the subject of federal offset of a state debt, a fee equal to the fee authorized in this subsection. Any state administrative fees may be retained by the comptroller, without further appropriation, for the costs of the offset program, including reporting, and for costs associated with other revenue generation and cost savings initiatives as determined by the comptroller. (h) The comptroller may enter into interagency agreements with other state agencies for the purpose of protecting a person's return information pursuant to chapter 62C and regulations promulgated thereunder and collecting debts, fees and penalties due to the commonwealth, its departments, agencies or institutions. (i) If an individual filed a joint income tax return and the debt certified by a federal official is not the liability of both parties to the joint income tax return, the comptroller may not withhold or pay to the federal official that portion of the income tax refund attributable to the individual not owing the debt. The comptroller and the commissioner of revenue shall adopt procedures notifying parties to a joint income tax return of a proposed offset of a state income tax refund for a debt certified by a federal official and shall allow the parties to such return 60 days to assert in writing that a portion of the income tax refund is attributable to the individual not owing the debt. If no such assertion by a party to the joint return is made within 60 days of notice, all of the income tax refund shall be deemed attributable to the individual owing the debt.

Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter7AFetched: 10/20/2026