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General Laws of Massachusetts - Chapter 62B Withholding of Taxes on Wages and Declaration of Estimated Income Tax. - Section 1 Definitions

Legal Research Home > Massachusetts Laws > Withholding of Taxes on Wages and Declaration of Estimated Income Tax > General Laws of Massachusetts - Chapter 62B Withholding of Taxes on Wages and Declaration of Estimated Income Tax. - Section 1 Definitions

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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Last modified: March 17, 2010