This is not the official budget document.

Budget Summary FY2018

Outside Section 122
Data Current as of:  11/30/2017




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EMAC etc. 13

SECTION 122.   Notwithstanding the repeal of section 189A of chapter 149 of the General Laws, the director of unemployment assistance may collect any outstanding contributions established pursuant to said section 189A of said chapter 149 obligations arising prior to January 1, 2020 and any such collection shall be conducted in accordance with the regulations promulgated by the department of unemployment assistance pursuant to said section 189A of said chapter 149. The director of unemployment assistance may share information with the commissioner of revenue to enforce and collect outstanding contributions. The commissioner of revenue may enforce and collect a debt certified by the director as owed under this section in the manner of a tax due and unpaid under chapter 62C of the General Laws; provided, however, that the remedies authorized by the regulations of the department of unemployment assistance shall be the sole remedies for an employer to dispute a debt so certified, and remedies otherwise available under said chapter 62C to dispute a tax assessment shall not be available. Notwithstanding any general or special law to the contrary, for the purposes of enforcement of this section the commissioner of revenue may disclose to the department of unemployment assistance any information referred to in chapter 62E of the General Laws or any information relating to the commissioner's collection activities under said chapter 62C with regard to debts certified by the director.