Massachusetts General Laws
Title IX - Taxation
Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax

Section 1 - Definitions - Section 1. The following words as used in this chapter...

Section 2 - Duty of Employer; Manner of Computation; Duty of Commissioner - Section 2. Every employer making payment to employees on or...

Section 3 - Wages; Clarification - Section 3. If the remuneration paid by an employer to...

Section 4 - Withholding Exemption Certificates; Duty of Employee to Furnish; Forms - Section 4. (a) Every employee on or before the date...

Section 5 - Statement to Employee; Requisite Information; Failure of Employer to Withhold or Pay Over Withheld Taxes; Liability - Section 5. Every employer required to deduct and withhold from...

Section 6 - Failure of Employer to Withhold, or to Pay Over Taxes Withheld; Assessment - Section 6. In the event an employer fails to withhold...

Section 7 - Failure to Withhold or Pay Over Taxes; Effect; Penalty - Section 7. (a) Whenever any employer fails to deduct and...

Section 9 - Credit Against Taxes - Section 9. The amount deducted and withheld as tax under...

Section 10 - Employer's Liability - Section 10. An employer shall be liable for the payment...

Section 11a - Penalties - Section 11A. In addition to any criminal penalty provided by...

Section 12 - Effect of Payment - Section 12. All taxes deducted and withheld by an employer...

Section 13 - Amount of Estimated Tax - Section 13. Every taxpayer who in any taxable year can...

Section 14 - Underpayment of Estimated Tax; Installments - Section 14. (a) Except as otherwise provided in this section,...

Section 15 - Credit on Estimated Tax Payments - Section 15. All payments of estimated tax made by any...