Massachusetts StatutesCHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF 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- Section 8 Repealed, 1976, 415, Sec. 101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- Section 11 Repealed, 1983, 233, Sec. 29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- Section 12A Repealed, 1986, 488, Sec. 40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- Section 16 to 18 Repealed, 1985, 593, Sec. 11
- Section 19 to 21 Repealed, 1976, 415, Sec. 101