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    • Legislation USA
    • 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 10 - Employer's Liability

    Massachusetts General Laws
    Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax
    Section 10 - Employer's Liability

    Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall not be liable, except as provided in section five, to any person for the amount of any such payment.

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    Structure Massachusetts General Laws

    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 9 - Credit Against Taxes

    Section 10 - Employer's Liability

    Section 11a - Penalties

    Section 12 - Effect of Payment

    Section 13 - Amount of Estimated Tax

    Section 14 - Underpayment of Estimated Tax; Installments

    Section 15 - Credit on Estimated Tax Payments

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