Mass. Gen. Laws ch. 62D § 11
Current through Chapter 223 of the 2024 Legislative Session
The commissioner of the department shall promulgate rules and regulations and establish proper forms necessary to carry out the provisions of this chapter. The commissioner shall, by regulation, set forth the priority of set-offs in the event that there are multiple claims to be applied against any refund.
Mass. Gen. Laws ch. 62D, § 11