Mass. General Laws c.23N § 24

Disbursement of cash or prizes; state and federal tax withholding; past-due tax liability

Updates

Added by St.2022, c.268, § 39, effective November 10, 2022.

(a)

Prior to an operator’s disbursement of cash or a prize that is subject to withholding under section 3402 of the Internal Revenue Code, the operator shall review information made available by the IV–D agency, as set forth in chapter 119A, and by the department of revenue to determine if the winner of the cash or prize owes any past-due: (i) child support to the commonwealth or to an individual to whom the IV–D agency is providing services; or (ii) tax liability to the commonwealth.

(b)

(1) If the winner of the cash or prize owes past-due child support or has a past-due tax liability, the operator shall notify the IV–D agency or the commonwealth, as applicable, of the winner’s name, address and social security number.

(2) Subsequent to statutory state and federal tax withholding, the operator shall first disburse to the IV–D agency the full amount of the cash or prize or such portion of the cash or prize that satisfies the winner’s past-due child support obligation.

(3) If funds remain available after the disbursement to the IV–D agency or if no such obligation to the IV–D agency is owed, the operator shall disburse to the department of revenue the full amount of the cash or prize or such portion of the cash prize that satisfies the winner’s past-due tax liability.

(4) The operator shall disburse to the winner only that portion of the prize, if any, remaining after the winner’s past-due child support obligation and the winner’s past-due tax liability have been satisfied.

Last updated:	November 10, 2022