Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64L, § 6
Liability for failure to pay tax under this chapter
Official textmalegislature.gov
Section 6. 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 an officer, employee or member is under a duty to pay over the taxes imposed by this chapter.
Source: view the official text
In this chapter (6 sections)
- 64L-1 · Definitions
- 64L-2 · Local sales tax upon restaurant meals; distribution; effective…
- 64L-3 · Sourcing meal sales to business location of vendor; vendors…
- 64L-4 · Reimbursement to vendor by purchaser
- 64L-5 · Tax to be stated and charged separately by vendor; sale of…
- 64L-6 · Liability for failure to pay tax under this chapter