Massachusetts § 69A Charging off uncollectible amounts

Massachusetts Statutes

§ 69A — Charging off uncollectible amounts

Massachusetts § 69A

Part IADMINISTRATION OF THE GOVERNMENT

Title XXILABOR AND INDUSTRIES

Ch. 151AUNEMPLOYMENT INSURANCE

This text of Massachusetts § 69A (Charging off uncollectible amounts) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 151A, § 69A (2026).

Text

Section 69A. The commissioner, upon certification to the state advisory council, may charge off any delinquent contributions, payments in lieu of contributions, interest, or penalties at any time after six years from the date of delinquency, if the commissioner is satisfied that such amounts are uncollectible. The term ''uncollectible'', as used in this section, includes, but is not limited to, those situations where (1) the employing unit has ceased operations and (2) the owner, or if the employing unit is or was a corporation, the president, the secretary, and the treasurer, or officers exercising corresponding functions, are deceased or cannot be located.Notwithstanding the foregoing paragraph the commissioner may charge off annually any delinquent employer account where the amount owed

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Section 69A. The commissioner, upon certification to the state advisory council, may charge off any delinquent contributions, payments in lieu of contributions, interest, or penalties at any time after six years from the date of delinquency, if the commissioner is satisfied that such amounts are uncollectible. The term ''uncollectible'', as used in this section, includes, but is not limited to, those situations where (1) the employing unit has ceased operations and (2) the owner, or if the employing unit is or was a corporation, the president, the secretary, and the treasurer, or officers exercising corresponding functions, are deceased or cannot be located.Notwithstanding the foregoing paragraph the commissioner may charge off annually any delinquent employer account where the amount owed is ten dollars or less.

Nearby Sections

5

§ 69

Recovery or deduction of erroneous payments; cancellation; liability of disbursing officer; penalty for misrepresentation of material fact or failure to disclose material fact

§ 69A

Charging off uncollectible amounts

§ 69B

Set-off against refunds; notice; review

§ 69C

Reduction of back pay award due to receipt of unemployment benefits; notice to commissioner; reimbursement of unemployment compensation fund

§ 69D

Final decision

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Bluebook (online)

Massachusetts § 69A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/151A/69A.