Section 17. A 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. A person shall not be personally or individually liable for uncollected use tax due from a corporation, partnership, or limited liability company on its purchases of tangible personal property purchased for use of the corporation, partnership or limited liability company unless the person's failure to pay the tax was willful or unless the person made personal use of the property subject to tax.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property
Section 2 - Imposition; Rate; Payment
Section 4 - Collection of Tax; Status of Tax; Sales of Motor Vehicles
Section 4a - Payment and Accounting Methods for Use Tax Liability; Estimated Liability Table
Section 5 - Computation of Tax
Section 6 - Statement and Collection of Tax
Section 9 - Registration Required
Section 11 - Classified Permits Establishing Percentage of Exempt Sales
Section 17 - Liability for Failure to Pay Tax
Section 24 - Advertisement That Vendor Will Assume or Absorb Tax
Section 26a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment
Section 27 - Trade-in of Motor Vehicles or Trailers; Use Tax
Section 31a - Bond or Deposit; Non-Resident Contractors; Definition