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Can you summarize MGL Chapter 23N, Section 24?
AUTHORIZATION AND REGULATION OF SPORTS WAGERING > . Determination of whether winner of cash or prize owes past-due child support or tax liability to the commonwealth; duties of operator
Short Summary
This section of the Massachusetts General Law pertains to operators of cash or prize disbursements subject to withholding under section 3402 of the Internal Revenue Code. The operators are required to review information provided by the IV-D agency and the department of revenue to determine if the winner of the cash or prize owes any past-due child support to the commonwealth or an individual receiving services from the IV-D agency, or if they have any past-due tax liability to the commonwealth. If the winner has such obligations, the operator must notify the relevant agency and disburse the full amount of the cash or prize, or a portion satisfying the child support or tax liability, to the respective agency. Only the remaining portion, if any, is disbursed to the winner.
Whom does it apply to?
Operators of cash or prize disbursements subject to withholding under section 3402 of the Internal Revenue Code
What does it govern?
Determination of whether winner of cash or prize owes past-due child support or tax liability to the commonwealth
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
No penalties are mentioned.
Jurisdiction
Massachusetts