There is a newer version of the Massachusetts General Laws
2015 Massachusetts General Laws
PART III COURTS, JUDICIAL OFFICERS AND PROCEEDINGS IN CIVIL CASES
TITLE II ACTIONS AND PROCEEDINGS THEREIN
CHAPTER 231 PLEADING AND PRACTICE
Section 88 Effect of unaccepted offer of judgment
MA Gen L ch 231 § 88 (2015) What's This?
Section 88. An offer of judgment made under the provisions of the Massachusetts Rules of Civil Procedure or the District-Municipal Courts Rules of Civil Procedure which is not accepted shall not be evidence against the party making it, either in a subsequent proceeding in the action in which it is made or in another action or suit.
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