Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b, Section 15

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Credit on estimated tax payments.

Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.

Last modified: March 26, 2006