https://www.taxtmi.com/acts?id=22432 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. en-us Thu, 22 Sep 2016 17:39:50 +0530 Thu, 22 Sep 2016 17:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22432 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. Act-Rules Bills Thu, 22 Sep 2016 17:39:50 +0530 https://www.taxtmi.com/acts?id=22432