Massachusetts § 16 Liability for failure to pay tax

Massachusetts Statutes

§ 16 — Liability for failure to pay tax

Massachusetts § 16

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64HTAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY

This text of Massachusetts § 16 (Liability for failure to pay tax) 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. 64H, § 16 (2026).

Text

Section 16. 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.

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Section 16. 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.

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Bluebook (online)

Massachusetts § 16, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64H/16.