Mass. Gen. Laws ch. 64H § 16

Current through Chapter 89 of the 2024 Legislative Session
Section 64H:16 - Liability for failure to pay tax

Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term "person", as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as such officer, employee or member is under a duty to pay over the taxes imposed by this chapter

Mass. Gen. Laws ch. 64H, § 16

Added by Acts 2005, c. 163,§ 37, eff. 12/8/2005.