You pay with credit card or e-check for online and fax filings. If you file online, the payment page comes up automatically when you submit your filing.An overpayment claimed on a return may be applied as a credit for your next year's estimated tax or you may request that it be refunded to you. If you're bank treats it as overpayment, then they may add the extra amount to your credit card limit. If the DUA says that you were overpaid, you can challenge their decision. You can also challenge the amount of the overpayment. Massachusetts Surcharge Laws. Credit card surcharge fees are illegal in Massachusetts. This chapter deals with state law provisions identifying, establishing, and collecting overpayments. All states have provisions addressing these matters.