Massachusetts General Laws

Mass. Gen. Laws ch. 62B, § 6 (2026)

Failure of employer to withhold, or to pay over taxes withheld; assessment

✓ current as of July 2026

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Section 6. In the event an employer fails to withhold and pay over to the commissioner any amount required to be withheld under section two, such amount shall be assessed against such employer, under the provisions of sections twenty-six to twenty-nine inclusive, of chapter sixty-two C.

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: Heritage Bank for Sav. v. Doran, 507 N.E.2d 690 (Mass. 1987).

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Heritage Bank for Sav. v. Doran, 507 N.E.2d 690 (Mass. 1987). · cites it 2× “” Although § 5 provides for personal liability against a responsible officer, G. L. c. 62B, § 6, provides for an assessment of the tax liability only against the employer: “In the event an employer fails to withhold and pay over to the commissioner any amount required to be…”

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