Massachusetts General Laws ch. 151A sec. 69A – Charging off uncollectible amounts
Section 69A. The commissioner, upon certification to the state advisory council, may charge off any delinquent contributions, payments in lieu of contributions, interest, or penalties at any time after six years from the date of delinquency, if the commissioner is satisfied that such amounts are uncollectible. The term ”uncollectible”, as used in this section, includes, but is not limited to, those situations where (1) the employing unit has ceased operations and (2) the owner, or if the employing unit is or was a corporation, the president, the secretary, and the treasurer, or officers exercising corresponding functions, are deceased or cannot be located.
Terms Used In Massachusetts General Laws ch. 151A sec. 69A
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Notwithstanding the foregoing paragraph the commissioner may charge off annually any delinquent employer account where the amount owed is ten dollars or less.