Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.
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