Massachusetts General Laws

Mass. Gen. Laws ch. 94, § 323C (2026)

Abandoned deposit amounts; determination

✓ current as of July 2026

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Section 323C. At the end of each month, any amounts that are or should be in a bottler's or distributor's Deposit Transaction Fund and that are in excess of the sum of (a) income earned on amounts in said account during that month and (b) the total amount of refund values received by said bottler or distributor for non-reusable beverage containers during that month and the two preceding months shall be deemed to constitute abandoned deposit amounts. Income earned on said fund may be transferred from said fund for use as funds of the bottler or distributor.

Notes of Decisions

Cited in 2 cases, 1993–1994 · leading case: Massachusetts Wholesalers of Malt Beverages, Inc. v. Commonwealth, 609 N.E.2d 67 (Mass. 1993).

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Massachusetts Wholesalers of Malt Beverages, Inc. v. Commonwealth, 609 N.E.2d 67 (Mass. 1993). · cites it 4× “G. L. c. 94, § 323C. By the tenth of every month, bottlers or distributors must turn over to the Commissioner of Revenue all “abandoned deposit amounts” in the fund.”

Massachusetts Wholesalers of Malt Beverages, Inc. v. Commonwealth, 2 Mass. L. Rptr. 389 (Mass. Super. Ct. 1994). “See G.L.c. 94, §323C.” Thus, the court directed that unrefunded deposits received in the first three months that escheated to the State are to be paid back to the bottler or distributor and deposited into the DTF of each bottler and distributor.”

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