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2023 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 62b - Withholding of Taxes on Wages and Declaration of 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- Section 8 - Repealed, 1976, 415, Sec. 101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- Section 11 - Repealed, 1983, 233, Sec. 29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- Section 12a - Repealed, 1986, 488, Sec. 40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- Section 16 To 18 - Repealed, 1985, 593, Sec. 11
- Section 19 To 21 - Repealed, 1976, 415, Sec. 101
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