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Mass. Gen. Laws ch. 62B – Withholding of Taxes on Wages and Declaration of Estimated Income Tax | Midpage
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Massachusetts General Laws
Part I
Title IX
Chapter 62B
Mass. Gen. Laws ch. 62B
Withholding of Taxes on Wages and Declaration of Estimated Income Tax
1
Definitions
2
Duty of employer; manner of computation; duty of commissioner
3
Wages; clarification
4
Withholding exemption certificates; duty of employee to furnish; forms
5
Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
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Failure of employer to withhold, or to pay over taxes withheld; assessment
7
Failure to withhold or pay over taxes; effect; penalty
9
Credit against taxes
10
Employer's liability
11A
Penalties
12
Effect of payment
13
Amount of estimated tax
14
Underpayment of estimated tax; installments
15
Credit on estimated tax payments