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Department of Revenue Authority to Offset Refunds 8

SECTION 65.   Said section 13 of said chapter 62D is hereby further amended by inserting after the figure "7A", inserted by section 14 of chapter 142 of the acts of 2011, the following words:- ; (x) unpaid federal nontax liabilities to a federal agency under section 15; and (xi) unpaid tax liabilities of another state under section 16.