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Mass. Gen. Laws ch. 58, § 25

Amounts due municipalities; determination; payment

The commissioner shall ascertain and determine the amount due to each city and town under section eighteen A, notify the treasurer of each city and town of the amount determined to be due to such city or town, or that no amount is due, as the case may be, and certify the amount as determined to the state treasurer, who shall thereupon pay the same in accordance with the provisions of said sections.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.