10- 144 C.M.R. ch. 400, § 4-9
Current through 2024-51, December 18, 2024
If the department collects more than the amount of the debt it submits, the department shall return the excess promptly to the person who owed the debt. Unless the excess is due to the department's error, the department shall not return the excess until it is received from the State Tax Assessor
10- 144 C.M.R. ch. 400, § 4-9