There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF ESTIMATED INCOME TAX
Section 9 Credit against taxes
Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.
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