Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.
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