The intercept process began in 1995 and is used by entities of the Commonwealth to assist them in collecting payments to satisfy delinquent debt. Currently, the Commonwealth satisfies debts owed to the state by offsetting payments from the Massachusetts Management and Accounting Reporting System (MMARS) disbursement process, the Massachusetts Department of Revenue’s tax refund system, and the Massachusetts State Lottery Commission winning payouts over $600.
The Intercept process is served to delinquent entities only after they have received four notices over a 120-day period.
The Office of the Comptroller currently works with several dozen state agencies in an ongoing effort to protect public assets. As of June 30, 2023, the Comptroller Intercept process has recovered more than $270 million for taxpayers of the Commonwealth, comprising an essential component of the state’s non-tax revenue.
The Commonwealth continues to pursue the expansion of the Comptroller Intercept process to include additional payment systems and incorporate new debt types.
Authorization for the Intercept program is found under Massachusetts General Laws Chapter 7A Sections 3, 8, 18, and 19.