Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes

SALT Report 3057 – The Massachusetts Department of Revenue issued a Directive regarding the Commissioner’s right to offset against funds payable by the Commonwealth, to a taxpayer, in an effort to collect delinquent taxes. The Commissioner is authorized to collect delinquent taxes through any of the following methods: property liens; levy; seizure; contract actions; and tax refund interception.

Additionally, under the provisions of G.L. c. 62C, §46 and G.L. c. 60, §93 the statute of limitations governing the collection of taxes do not apply to the Commissioner’s authority to enforce its statutory right of offset.

For Further Information

Massachusetts Department of Revenue – Directive 13-2