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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 15 - Credit on Estimated Tax Payments
Universal Citation:
MA Gen L ch 62b § 15 (2023)
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Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.
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