Mass. Gen. Laws ch. 151A, § 67
Estimate of liability of employer failing to make report or return; collection
Massachusetts · Massachusetts General Laws Chapter 151A — Unemployment Insurance · Status: effective
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- Mass. Gen. Laws ch. 151A, § 67, Estimate of liability of employer failing to make report or return; collection, Massachusetts, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1554476
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Full text
Section 67. If any employer shall wilfully fail or refuse to make any report or return as required by any provision of this chapter or of the rules and regulations of the commissioner made under authority of this chapter, the commissioner may estimate the liability of such employer from any available information and may assess upon, and collect from, such employer the contributions, penalties and interest due from him.