2006 Massachusetts Code - Chapter 62D,

Section 13. In the event that a debtor owes liabilities to several claimant agencies, priority of set-off against any refund shall be as follows: (i) unpaid state tax liabilities; (ii) unpaid spousal or child support obligations certified by the IV–D agency as set forth in chapter 119A; (iii) unreimbursed costs of health services to a child eligible for medical assistance under Title XIX of the Social Security Act; (iv) unpaid division of employment and training liabilities; (v) the board of higher education; (vi) other debts as defined in section 1 in the order certified by the comptroller; (vii) the department of transitional assistance; (viii) the division of health care finance and policy for obligations to the Uncompensated Care Trust Fund for the unreimbursed costs of health care services from the uncompensated care pool, pursuant to subsection (m) of section 18 of chapter 118G; and (ix) any overdue debt certified by the comptroller as due and owing to a city or town or to an agency of a city or town, to a housing authority or to a state authority as defined in section 1 of chapter 29.