Joint and Several Liability

Official source

A pass-through entity required to withhold, shall be jointly and severally liable with each member subject to withholding for taxes, together with related interest and penalties, imposed on the member by Massachusetts with respect to the income of the pass-through entity. A pass-through entity that reasonably relies, in good faith, on an exemption certificate presented by a member pursuant to 830 CMR 62B.2.2(3)(c) shall not be liable for failure to withhold. Notwithstanding the stated exception, joint liability will exist in any instance in which the member directly or indirectly owns more than a 50% interest in the pass-through entity.

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Joint and Several Liability

Official source

A pass-through entity required to withhold, shall be jointly and severally liable with each member subject to withholding for taxes, together with related interest and penalties, imposed on the member by Massachusetts with respect to the income of the pass-through entity. A pass-through entity that reasonably relies, in good faith, on an exemption certificate presented by a member pursuant to 830 CMR 62B.2.2(3)(c) shall not be liable for failure to withhold. Notwithstanding the stated exception, joint liability will exist in any instance in which the member directly or indirectly owns more than a 50% interest in the pass-through entity.