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About

"Intercept"

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 December 31, 2020, the Comptroller Intercept process has recovered more than $200 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.

 

Intercept Criteria Summary

Eligible Program Participants

How Does a Debt Entity Participate in the Intercept Program?

In order to participate in the Commonwealth Intercept Program, the Debt Entity must be able to create and transmit a debt file to CTR, containing either a valid social security or Federal Tax Identification Number of the debtor, amount of delinquent debt, and a unique identifying number generated by the Debt Entity for each debt record. Prior to sending a debt to the Commonwealth Intercept Program, the Chief Fiscal Officer of the Debt Entity must certify that the Debt Entity has complied with all applicable Commonwealth laws and regulations related to internal debt collection activities.

Application Features and Benefits:

For Further Detailed Program Information and/or Enrollment Inquiry

Please contact: [email protected]

Related Content

Non-Tax Revenue

Resources to assist and educate departments with managing all aspects of revenue collection, reconciliation, and reporting

VISIT PAGE

Resources

815 CMR 9.00

Debt Collection and Intercept Regulations

VIEW ON MASS.GOV

Intercept Web Application Accounting Form

VIEW WORD DOC

Intercept Web Application Security Access Request Form

VIEW WORD DOC