Mass. Gen. Laws » Part I Title XV Chapter 94
Massachusetts General Laws

Mass. Gen. Laws ch. 94, § 323D (2026)

Transfer of abandoned deposit amounts

✓ current as of July 2026
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Section 323D. By the tenth day of each month, each bottler or distributor shall turn over to the commissioner of revenue any deposit amounts deemed to be abandoned at the close of the preceding month, pursuant to section three hundred and twenty-three C. Such amounts may be paid from the Deposit Transaction Fund. Amounts collected by the commissioner of revenue pursuant to this section shall be deposited in the Clean Environment Fund, established pursuant to section three hundred and twenty-three F.

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). “shall be deposited in the Clean Environment Fund,” G. L. c. 94, § 323D; the remainder is deposited in the General Fund.”
Massachusetts Wholesalers of Malt Beverages, Inc. v. Commonwealth, 2 Mass. L. Rptr. 389 (Mass. Super. Ct. 1994). “The collection of revenues pursuant to (G.L.c. 94, §323D) shall, to the extent consistent with this chapter, be governed by the provision of chapter sixty-two C.”
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