Summary assessment: where the taxable person cannot be identified, the person in charge of goods is deemed taxable and assessed. Where the taxable person cannot be ascertained-such as goods under transportation or stored in a warehouse-the person in charge of those goods is deemed ... Summary
Summary assessment: where the taxable person cannot be identified, the person in charge of goods is deemed taxable and assessed.
Where the taxable person cannot be ascertained-such as goods under transportation or stored in a warehouse-the person in charge of those goods is deemed to be the taxable person and may be assessed to tax under section 48 of MGL, permitting summary assessment against the custodian rather than against an unidentified principal.
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