Massachusetts Statutes
§ 7D — Personal and individual liability to commonwealth upon failure to pay amount due under this chapter
Massachusetts § 7D
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64CCIGARETTE EXCISE
This text of Massachusetts § 7D (Personal and individual liability to commonwealth upon failure to pay amount due under this chapter) 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. 64C, § 7D (2026).
Text
Section 7D. A person who fails to pay to the commissioner any sum required to be paid under this chapter shall be personally and individually liable therefor to the commonwealth. For the purposes of this section, ''person'' shall include, but not be limited to, 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.
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Bluebook (online)
Massachusetts § 7D, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64C/7D.