2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 36 Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued

Section 36. If, on the verification of a return or otherwise, the commissioner determines that an overpayment of the full amount of any tax, and interest and penalties thereon, due with respect to such return has been made by the taxpayer, the amount of such overpayment may, in his discretion, be deducted from any unpaid amounts of any other taxes due from the taxpayer. The balance of such overpayment shall be refunded to the taxpayer if it exceeds ten dollars; if such balance is ten dollars or less, it may be refunded in the discretion of the commissioner or upon the application of the taxpayer. Interest upon such refund shall be paid in accordance with section forty.

The commissioner may, at the request of any taxpayer entitled to a refund of taxes paid, make such refund to a bank account designated by the taxpayer to receive such refund.

[ Third paragraph effective until July 1, 2011. For text effective July 1, 2011, see below.]

An application for an abatement or a refund of an overpayment of any tax where a return which is required to be filed has not been timely filed, shall be made and filed, along with the overdue return, within 3 years from the date that the return was due to be filed, without regard to extensions, or within 2 years of the date that the tax was paid, whichever is later. An application for an abatement or refund filed beyond those alternate deadlines shall be denied by the commissioner. An application for refund of and overpayment of any tax where no return is required shall be made by the taxpayer within 2 years from the time such tax was paid. An application for an abatement or refund in any other circumstance, including either where no return is required to be filed, or where the return has been filed in a timely manner, shall be made within the periods provided under section 37.

[ Third paragraph as amended by 2011, 68, Sec. 67 effective July 1, 2011 applicable as provided by 2011, 68, Sec. 209. See 2011, 68, Sec. 221. For text effective until July 1, 2011, see above.]

A request for a refund or credit of an overpayment of any tax where a required return has not been timely filed, shall be made by filing the overdue return within 3 years from the due date of the return, taking into account any extension of time for filing the return, or within 2 years of the date that the tax was paid, whichever is later. A request for a refund or credit of an overpayment of any tax where no return is required shall be made by the taxpayer within 2 years from the time the tax was paid. A request for a refund or credit of an overpayment of tax where the required return was timely filed shall be made within the period permitted for abatement for that return under section 37. Any request for a refund or credit filed beyond these deadlines shall be denied by the commissioner. Where a refund or credit results from an abatement under section 37, the amount of such refund or credit shall be limited to the amount paid, or deemed paid pursuant to section 79, within 3 years of the date that the application for abatement is filed, taking into account any extension of time for filing the return. This section shall not limit refunds or credits otherwise allowed pursuant to section 30 or 30A.

No person against whom a default or arrest warrant issued by any court of the commonwealth is outstanding may be issued a state tax refund. In lieu of the payment, the taxpayer shall receive notice informing the taxpayer that the refund is being withheld because there is a default or arrest warrant outstanding for such individual and that the refund will be withheld until the individual furnishes sufficient proof that the default or arrest warrant has been recalled or that no such warrant exists. Such refund shall be issued upon presentation of sufficient proof to the commissioner that said warrant has been recalled or that there is no such warrant outstanding for the individual. The commissioner of revenue shall promulgate regulations to implement this section, which shall include the opportunity for a hearing to challenge the existence of the outstanding warrant. If a hearing is requested, the law enforcement agency responsible for the warrant shall be notified of the time, place, date of hearing and the subject of the warrant. An affidavit from the law enforcement agency responsible for the warrant or from the colonel of the state police may be introduced as prima facie evidence of the existence of a warrant without the need for members of that law enforcement agency to attend any hearings held under this section.