§ 4 — Notice and furnishing of information to department by claimant agency; notice to debtor

Massachusetts § 4

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 62D: SET-OFF DEBT COLLECTION

Text

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.