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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 62B. WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX |
| SECTION 1. Definitions |
| SECTION 2. Duty of employer; manner of computation; duty of commissioner |
| SECTION 3. Wages; clarification |
| SECTION 4. Withholding exemption certificates; duty of employee to furnish; forms |
| SECTION 5. Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability |
| SECTION 6. Failure of employer to withhold, or to pay over taxes withheld; assessment |
| SECTION 7. Failure to withhold or pay over taxes; effect; penalty |
| SECTION 8. Repealed, 1976, 415, Sec. 101 |
| SECTION 9. Credit against taxes |
| SECTION 10. Employer's liability |
| SECTION 11. Repealed, 1983, 233, Sec. 29 |
| SECTION 11A. Penalties |
| SECTION 12. Effect of payment |
| SECTION 12A. Repealed, 1986, 488, Sec. 40 |
| SECTION 13. Amount of estimated tax |
| SECTION 14. Underpayment of estimated tax; installments |
| SECTION 15. Credit on estimated tax payments |
| SECTION 16 to 18. Repealed, 1985, 593, Sec. 11 |
| SECTION 19 to 21. Repealed, 1976, 415, Sec. 101 |