Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b, Section 6

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Failure of employer to withhold, or to pay over taxes withheld; assessment.

Section 6. In the event an employer fails to withhold and pay over to the commissioner any amount required to be withheld under section two, such amount shall be assessed against such employer, under the provisions of sections twenty-six to twenty-nine inclusive, of chapter sixty-two C.

Last modified: March 26, 2006