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Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 7BLegal Research Home > Massachusetts Lawyer > Room Occupancy Excise > Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 7B Liability for excises required to be paid by this chapter. Section 7B. Every operator who fails to pay to the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term “operator”, as used in this section, includes an officer or employee of a corporation, partnership, who as such officer, employee or member is under duty to pay over the taxes imposed by this chapter. Last modified: March 26, 2006 |