Contributions, payments in lieu of contributions and interest or penalties thereon shall have priority over all other claims against an employer, except wage claims.
Mass. Gen. Laws ch. 151A, § 17
Priority of claims
Known as the Unemployment Insurance Law
The act spans §§ 151A-1 to 151A-9 (136 sections).
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.