Mass. Gen. Laws ch. 62C § 63
Any money realized by proceedings under sections fifty-three through sixty-four whether by seizure, by surrender under section fifty-four except pursuant to paragraph (2) of subsection (c) thereof, or by sale of seized property, or by sale of property redeemed by the commonwealth shall be applied as follows:--
First, against the expenses of the proceedings;
The amount, if any, remaining after payment of such expenses shall be applied against the liability in respect of which the levy was made or the sale was conducted.
Any surplus proceeds remaining thereafter shall, upon application and satisfactory proof in support thereof, be credited or refunded by the commissioner to the person or persons legally entitled thereto.
Mass. Gen. Laws ch. 62C, § 63