10- 144 C.M.R. ch. 400, § 4-8
Current through 2024-51, December 18, 2024
The department has no authority to decide if all or part of a refund belongs to a person who files a joint return with aperson subject to setoff. The department shall refer persons who have questions about refunds in these cases to the State Tax Assessor.
10- 144 C.M.R. ch. 400, § 4-8