Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b, Section 12

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Effect of payment.

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.

Last modified: March 26, 2006