Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 31A (2026)

Notice of unpaid corporate or partnership assessment; liability of individuals; abatement

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 31A. If a person fails to pay to the commissioner any required tax of a corporation, partnership or limited liability company and the person is personally and individually liable therefore to the commonwealth under section 5 of chapter 62B, section 7D of chapter 64C, section 7B of chapter 64G, section 16 of chapter 64H section 17 of chapter 64I or section 6 of chapter 64L, the commissioner shall notify the person in writing at any time during the period of time that the assessment against the corporation, partnership or limited liability company remains in existence and unpaid. The person or his representative may confer with the commissioner or his duly authorized representative as to the assessment of the tax or the proposed determination that he is personally and individually liable therefore within 30 days after the date of such notification. After the expiration of 30 days from the date of the notification, the person shall be personally and individually liable for the tax of the corporation, partnership or limited liability company, which shall be considered to be assessed against the person, and a lien under section 50 upon all property and rights of property, whether real or personal, belonging to the person shall arise in favor of the commonwealth.

If such person is aggrieved by the assessment of the tax or the determination that he is personally and individually liable therefor, he may apply, in writing to the commissioner, on a form approved by him, for an abatement thereof at any time within the dates provided in section thirty-seven or within sixty days from the date of the notice under this section, whichever is later. All provisions of sections thirty-seven to thirty-nine, inclusive, shall apply to such application for abatement.

Notes of Decisions

Cited in 9 cases, 1987–2007 · leading case: Boston Beverage Corp. v. Turner, 81 B.R. 738 (D. Mass. 1987).

Sort: Relevance Newest Treatment

Boston Beverage Corp. v. Turner, 81 B.R. 738 (D. Mass. 1987). “M.G.L. c. 62C, § 31A. Neither the federal government nor the Commonwealth had provided Turner with notice óf his personal liability for the overdue corporate taxes as of May 24, 1982.”

Comm'r of Revenue v. Brown, 673 N.E.2d 1225 (Mass. 1997). “The commissioner followed the procedures prescribed by G. L. c. 62C, § 31A (1994 ed.), for the assessment of unpaid sales taxes against a person responsible for payment of such taxes.”

Heritage Bank for Sav. v. Doran, 507 N.E.2d 690 (Mass. 1987). “We also note G. L. c. 62C, § 31A (1985 Ann. Supp.), which the Commonwealth maintains “clarifies” the law regarding the personal liability of responsible officers.”

Monahan v. Massachusetts Dep't of Revenue, 215 B.R. 287 (D. Mass. 1997). “, a Massachusetts corporation (“Sturbridge”) was a “responsible person”, within the meaning of *288 M.G.L. c. 62C, § 31A, with a duty to pay the unpaid “trust-fund” tax liability of Stur-bridge, which also had not filed several tax returns.”

In Re Crecco, 162 B.R. 382 (Bankr. D. Mass. 1993). · cites it 2× “Mass.Gen.Laws Ann. ch. 62C, § 31A provides: If a person fails to pay to the commissioner any required tax of a.”

Caposella v. Comm'r of Revenue, 527 N.E.2d 744 (Mass. App. Ct. 1988). “We need not decide whether such a determination was necessary prior to the enactment of G. L. c. 62C, § 31A, 5 inserted by St. 1985, c.”

In re Vallis, 97 B.R. 124 (D. Mass. 1989). · cites it 5× “Section 31A provides: If a person fails to pay to the commissioner any required tax of a corporation or partnership and such person is personally and individually liable therefor to the commonwealth under section five of chapter sixty-two B, section seven B of chapter sixty-four…”

McGonagle v. Home Depot U.S.A, Inc., 22 Mass. L. Rptr. 708 (Mass. Super. Ct. 2007). “10 Among the remedies provided for in the sales tax code are actions by the Commissioner to recover unpaid taxes, G.L.c. 62C, §31A, and 830 Code Mass. Regs.”

McKenzie v. Comm'r of Dep't of Revenue, 5 Mass. L. Rptr. 733 (Mass. Super. Ct. 1996). · cites it 2× “There appears to be no state law on the issue of what constitutes a “responsible person” for the purposes of paying withholding taxes pursuant to G.L.c. 62C, §31A and 830 Code Mass. Regs.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.