MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 62C.31A.1: Responsible Persons

SUMMARY OF REGULATION:

830 CMR 62C.31A.1, Responsible Persons Regulation explains the procedures for the assessment of taxes upon and the collection of taxes from persons responsible to pay to the Commonwealth withholding, sales, use and room occupancy taxes owed by a corporation, partnership or limited liability company. This Regulation, in particular:

  • defines relevant terms
  • explains the general rules under which a person is personally liable for the taxes of a corporation, partnership or limited liability company and the rules under which the responsible person determination is made;
  • explains the information used in the determination of who is a responsible person;
  • explains the requirements for notifying someone of a proposed responsible person assessment;
  • explains the procedures for a taxpayer conference with the Commissioner prior to a determination of responsible person;
  • explains the procedures followed after a determination is made that a taxpayer is a responsible person, whether or not a conference is held;
  • explains how a taxpayer may appeal a determination of responsible person;
  • explains authority granted the Commissioner to collect taxes due from a responsible person including by placing a lien on property
  • explains how the tax liability of a responsible person may be satisfied by payment in full or, when appropriate, by settlement;
  • explains the limitation period within which the Commissioner can collect taxes due from a responsible person.

REASON FOR CHANGE:

To reflect changes made to relevant statutory sections, (M.G.L. c. 62B, s. 5; M.G.L. c. 62C, s. 31A; M.G.L. c. 64G, s. 7B; M.G.L. c. 64H, s. 16; and M.G.L. c. 64I, s. 17) that have been recently made by St. 2005, c. 163, secs. 7, 13, 30, 37, and 38; to reflect administrative changes adopted by the Department; to address outstanding cases; to eliminate provisions that were no longer necessary; and to clarify the regulation.

REGULATORY HISTORY:
Emergency Regulation: 6/3/86 (old number 62C.31A)
Regulation promulgated 12/12/86
Emergency Amendment: 9/28/88
Amended: 6/23/89
Amended: 12/27/96
New Regulation Promulgated 11/3/06

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290