Massachusetts § 9 Liability of officers, directors or employees for failure to pay installments of estimated taxes

Massachusetts Statutes

§ 9 — Liability of officers, directors or employees for failure to pay installments of estimated taxes

Massachusetts § 9

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 63BDECLARATION OF ESTIMATED TAX BY CORPORATIONS

This text of Massachusetts § 9 (Liability of officers, directors or employees for failure to pay installments of estimated taxes) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 63B, § 9 (2026).

Text

Section 9. Any officer, director or employee of any corporation which is required under this chapter to pay an estimated tax, who shall be wilfully responsible for the failure of said corporation to pay any installment of estimated tax due thereunder shall be liable for the amount of tax thereby lost to the commonwealth, and to a penalty of not less than five hundred nor more than five thousand dollars.

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Section 9. Any officer, director or employee of any corporation which is required under this chapter to pay an estimated tax, who shall be wilfully responsible for the failure of said corporation to pay any installment of estimated tax due thereunder shall be liable for the amount of tax thereby lost to the commonwealth, and to a penalty of not less than five hundred nor more than five thousand dollars.

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Bluebook (online)

Massachusetts § 9, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63B/9.