There Is a Newer Version
of
the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF ESTIMATED INCOME TAX
Section 12 Effect of payment
Universal Citation:
MA Gen L ch 62B § 12
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.
Disclaimer: These codes may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
