Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62E, § 7A

The commissioner may utilize the reporting systems in the administration of taxes, as defined in sections one and two of chapter sixty-two C, including proceedings and other activities, to determine or collect said taxes or criminal prosecution under chapters sixty A, sixty-two and sixty-five C, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight.