Massachusetts General Laws
Mass. Gen. Laws ch. 62D, § 11 (2026)
Rules and regulations
✓ current as of July 2026
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Section 11. 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.