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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 62D

Section 11: Rules and regulations

50 words·~1 min read·/ma/part-i/title-ix/chapter-62d/11

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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.
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