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

Section 2: Minimum amount for set-off and collection

37 words·~1 min read·/ma/part-i/title-ix/chapter-62d/2

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Section 2. The claimant agency shall not be allowed to effect final set-off and collect debts through the remedy established by this chapter unless both the debt and the refund, if any, are at least fifty dollars.
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