Massachusetts General Laws

Mass. Gen. Laws ch. 64H, § 16 (2026)

Liability for failure to pay tax

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 11 cases, 1988–2007 · leading case: Fox v. Comm'r of Revenue, 746 N.E.2d 154 (Mass. App. Ct. 2001).

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Fox v. Comm'r of Revenue, 746 N.E.2d 154 (Mass. App. Ct. 2001). · cites it 2× “He also claims that the board’s decision is based upon an erroneous interpretation of G. L. c. 64H, § 16, and that its factual findings are unsupported by substantial evidence.”

Adams v. Coveney, 162 F.3d 23 (1st Cir. 1998). “” Mass. Gen. Laws ch. 64H, § 16 (1988). The Commissioner has promulgated regulations defining “a duty to pay over” as an obligation to remit taxes that arises from a person’s position, function, or responsibility undertaken on behalf of a corporation or partnership.”

Comm'r of Revenue v. Brown, 673 N.E.2d 1225 (Mass. 1997). · cites it 2× “*43 Brown’s liability for Hilco’s unpaid sales taxes depends on whether, under G. L. c. 64H, § 16 (1994 ed.), he is a person who was “under a duty to pay over the taxes imposed” under the sales tax statute (G.”

Adams v. Coveney, 217 B.R. 362 (D. Mass. 1998). · cites it 2× “62B, § 5 and Mass.Gen.L. ch. 64H, § 16. The Bankruptcy Court disallowed the claim on the ground that Coveney was not found a person “under a duty” to make the payment so as to be within the liability imposed under the state statutes.”

Caposella v. Comm'r of Revenue, 527 N.E.2d 744 (Mass. App. Ct. 1988). · cites it 2× “62B, § 5 (withholding tax), and G. L. c. 64H, § 16 (meals tax), he is not liable and may recover sums improperly paid.”

Berenson v. Comm'r of Revenue, 604 N.E.2d 704 (Mass. 1992). “A logical starting point is G. L. c. 64H, § 16 (1990 ed.), which imposes personal liability on the officer of a corporation whose duty it is to pay the sales taxes.”

Williams v. Vanaria, 2000 Mass. App. Div. 162 (Mass. Dist. Ct., App. Div. 2000). “156, §§16, 36-38; G.L.c. 64H, §16. These statutes are strictly construed, Continental Corp.”

In Re St. Hilaire, 102 B.R. 1 (Bankr. D. Mass. 1989). “Mass.Gen.Laws Ann. ch. 64H, § 16 (West 1988 & Supp.”

McGonagle v. Home Depot U.S.A, Inc., 22 Mass. L. Rptr. 708 (Mass. Super. Ct. 2007). “64H, §6), liability for failure to pay (G.L.c. 64H, §16), and application to specified items, transactions, and industries (G.”

In Re St. Hilaire, 135 B.R. 186 (D. Mass. 1991). “rsement for the tax hereby imposed shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by this chapter, or an amount equal as nearly as possible or…”

In re Vallis, 97 B.R. 124 (D. Mass. 1989). “Mass.Gen.Laws Ann. ch. 64H, § 16. However, the Commonwealth has never made an assessment against Michael Vallis personally, and no tax lien has ever been created against him personally on account of Aegean Fare’s unpaid meals and withholding taxes.”

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