For the purposes of this regulation, 830 CMR 62C.31A.1, the following terms shall have the following meanings:
Commissioner, the Commissioner of Revenue or his representative duly authorized to perform the duties of the Commissioner relating to the assessment upon and collection of taxes from responsible persons.
Demand, notification to a taxpayer or a responsible person that the amount of an original assessment or a responsible person assessment is currently due and payable to the Commonwealth.
Determination of responsible person's personal liability, the result of the process by which the Commissioner ascertains a taxpayer's responsible person and records the identity of the responsible person and the amount due from the responsible person.
Duty to pay over taxes, an obligation to remit taxes that arises from a person's position, function, or responsibility undertaken on behalf of a corporation, partnership or limited liability company. Such obligation need not be a legally enforceable agreement between the corporation, partnership or limited liability company and the person.
Original assessment, the assessment that results from the process by which the Department of Revenue verifies and/or determines the amount of tax imposed on and due from a taxpayer under M.G.L. chs. 62B, 64G, 64H, and 64I, determines the amount of applicable interest and penalties imposed and due from the taxpayer under M.G.L. c. 62C on an on-going basis, and records the amounts.
Person, an individual, partnership, trust, or association, with or without transferable shares, joint‑stock company, corporation, limited liability company, society, club, organization, institution, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit.
Responsible person, any person who is or was under a duty to pay over taxes imposed on a corporation, partnership or limited liability company by M.G.L. chs. 62B, 64G, 64H, and 64I.
Responsible person assessment, the assessment, together with any additional accrued interest, that results from the process by which the Department of Revenue determines a responsible person's personal liability.
Responsible person's or person’s last known address, the responsible person's or the person’s address as it appears in the records of the Commissioner or as it is found through investigation.
Required tax or Required taxes, any tax or taxes imposed, assessed, and owing under M.G.L. chs. 62B, 62C, 64G, 64H, or 64I.
Tax or Taxes, any withholding tax imposed under M.G.L. c. 62B, any room occupancy excise imposed under M.G.L. c. 64G, any sales tax imposed under M.G.L. c. 64H, any use tax imposed under M.G.L. c. 64I, and including any interest or penalties imposed under M.G.L. c. 62B, § 7 and c. 62C, §§ 28, 30, 30A, 32, 33, 34, 35, and 35A for withholding tax, room occupancy excise, sales tax, or use tax.
Taxpayer, any corporation, partnership or limited liability company required to file returns or pay over taxes imposed under M.G.L. chs. 62B, 62C, 64G, 64H, or 64I.