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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax
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 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 12 - Effect of Payment
Section 13 - Amount of Estimated Tax