Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b, Section 9

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Credit against taxes.

Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.

Last modified: March 26, 2006