Massachusetts Statutes

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 m…

Section 8. Every individual, corporation, partnership, association, trust, estate, organization, society, club, governmental agency or any other entity doing business in the commonwealth shall report annually to the commissioner, in such form as he may from time to time prescribe…

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 t…

Section 81. (a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive Order as a ''combat zone'' for purposes of section one hundred and t…

Section 82. (a) The commissioner annually shall prepare and publish an aggregate statistical report of taxes collected from corporations and other businesses, other than marine insurance companies, taxable under section twenty-nine A of chapter sixty-three, that are (i) taxable u…

Section 83. (a)(i) Every corporation that is required to file both a report pursuant to section thirteen or section fifteen of the Securities and Exchange Act of 1934 and successor acts and a tax return pursuant to section eleven of this chapter and (ii) every bank and every insu…

Section 84. (a) Notwithstanding section 6 of chapter 62C, an individual who has made a joint return may elect to seek relief under subsection (b), subsection (c), or both subsections concurrently. (b)(1) An individual filing a joint return under this chapter for the taxable year …

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…

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, a…

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 s…

[There is no 62C:88.]

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…

Section 8A. Every promoter shall file with the commissioner a report for each calendar month for all shows held within the commonwealth with respect to which he was a promoter, listing the date and place of each show and the name, address and vendor registration number, by show, …

Section 8B. (a) An employer or other sponsor of an employment-sponsored health plan shall (i) provide, or contract with service providers or insurance carriers to provide, a written statement, annually on or before January 31 of each year, to each subscriber or covered individual…

Section 9. If any person fails to file an income tax return required by section six or seven of this chapter, any justice of the supreme judicial or the superior court, on petition of the commissioner or of any ten taxable inhabitants of the commonwealth, shall issue a writ of ma…

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 hum…

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 …

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 su…

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 c…

Section 12. The collection remedy under this chapter shall be in addition to and not in substitution of any other remedy available at law.

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 chapte…

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.

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,…

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…

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.

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 depar…

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 o…

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 a…

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; provi…

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 …

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 d…

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…

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— ''Bureau of special investigations'', the bureau of special investigations established pursuant to section 16 of chapter 11. ''Business day'', a day …

Section 11. The commissioner, in cooperation with the IV–D agency, shall share reporting system information with other states, as required by federal law. The commissioner is hereby authorized to enter into reciprocal agreements with other states to share lists of obligors who ow…

Section 12. Notwithstanding the foregoing provisions, nothing herein shall be construed to prevent the release by the commissioner, pursuant to the terms of federally-mandated wage match programs, of reporting system information to the United States Social Security Administration…

Section 14. Unless otherwise required by applicable law, an institution furnishing a report or providing information to the commissioner under either subsection (a) or subsection (b) of section four shall not disclose to a depositor or an account holder that the name of such pers…

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 perform…

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 Commonweal…

Section 3. The commissioner shall design, develop and implement a financial institution match system and shall operate the reporting systems: (1) for the purpose of verifying financial eligibility of a participant in a public benefit program of the commonwealth or any political s…

Section 4. (a) The commissioner shall request, not more than quarterly, from each institution as defined in subsection (e), the name, record address, social security number and other identifying data for each person listed in such request who maintains an account at such institut…

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 establ…

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.

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 ad…

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 pro…

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 …

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,…