Penalties

Any pass-through entity required to withhold that fails to meet its withholding obligation shall be subject to all applicable penalties for failure to adequately withhold under M.G.L. c. 62B and M.G.L. c. 62C. A pass-through entity that has not properly allocated distributive share to its members, as required for partnerships and entities treated as partnerships under M.G.L. c. 62, § 17, as required for S corporations under M.G.L. c. 62, § 17A, or as required under other applicable authority, may be liable for additional penalties.

REGULATORY AUTHORITY 830 CMR 62B.2.2: M.G.L. c. 62B; M.G.L. c. 14, § 6 (1); M.G.L. c. 62C, § 3. Date of Promulgation: 8/8/08 New Regulation: 8/2/13

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