Mass. Gen. Laws ch. 128C, § 5A: Limitation on actions to recover winnings

Section 5A. No action to recover winnings upon a wager made under this chapter after November 15, 2001 shall be commenced after December 31 of the year following the year in which the wager was made and no winnings shall be paid by a licensee except pursuant to a judgment in an action so commenced or in settlement of the action. Within 90 days of December 31, money held by a licensee for the payment of any such wager for the recovery of which no action has commenced within the time herein limited shall be deposited with the commission. A notice of the limitation prescribed by this section in such form as the commission may prescribe shall be posted by each licensee in a conspicuous place at each window or booth where pari-mutuel tickets are sold.