Massachusetts § 5 Liability for failure to pay taxes under this chapter

Massachusetts Statutes

§ 5 — Liability for failure to pay taxes under this chapter

Massachusetts § 5

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64MTAXATION OF DIRECT BROADCAST SATELLITE SERVICE

This text of Massachusetts § 5 (Liability for failure to pay taxes 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. 64M, § 5 (2026).

Text

Section 5. A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''direct broadcast satellite service provider'', as used in this section, includes an officer or employee of a corporation or other business entity or a member or employee of a partnership 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 5. A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''direct broadcast satellite service provider'', as used in this section, includes an officer or employee of a corporation or other business entity or a member or employee of a partnership 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 § 5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64M/5.