General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 62B. WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX |
SECTION 15. Credit on estimated tax payments
Latest version.
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All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.