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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 62C

Section 72: Person defined

87 words·~1 min read·/ma/part-i/title-ix/chapter-62c/72

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Section 72. The term ''person'', as used in section seventy-three, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, officer or employee of a corporate trust who as such officer, employee, member or trustee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. Sections seventy-three and seventy-seven shall apply to persons, as herein defined, acting in any fiduciary capacity.
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