State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER62B

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Section 8 Repealed, 1976, 415, Sec. 101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Section 11 Repealed, 1983, 233, Sec. 29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Section 12A Repealed, 1986, 488, Sec. 40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Section 16 to 18 Repealed, 1985, 593, Sec. 11
Section 19 to 21 Repealed, 1976, 415, Sec. 101

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER62B

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Section 8 Repealed, 1976, 415, Sec. 101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Section 11 Repealed, 1983, 233, Sec. 29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Section 12A Repealed, 1986, 488, Sec. 40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Section 16 to 18 Repealed, 1985, 593, Sec. 11
Section 19 to 21 Repealed, 1976, 415, Sec. 101