{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62d-11","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62D, § 11","heading":"Rules and regulations","body":"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.","path":["Part I","Title IX","Chapter 62D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62D/Section11","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:03Z","sha256":"77ffffcddbb3ef6561262efb9a927a98c722bf40fe214a897fccf7fae33997df","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62d-10a","next":"us-ma/mass.-gen.-laws-ch.-62d-12"},"notice":"GroundRules: Original legal text. Not legal advice."}