Mass. Gen. Laws ch. 64E § 14
Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of discontinuance, and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest due and payable under this chapter and current taxes shall, notwithstanding such provisions, become due and payable concurrently with such discontinuance, sale or transfer, and any such licensee shall make a return and pay all such taxes, interest and penalties, and shall surrender to the commissioner his license.
Unless such notice is given to the commissioner, the purchaser or transferee shall be liable to the commonwealth for the amount of all taxes, penalties and interest accrued under this chapter on the date of such sale or transfer against any such licensee, but only to the extent of the value of the property thereby acquired from such licensee.
Mass. Gen. Laws ch. 64E, § 14