General Laws of Massachusetts - Chapter 62B Withholding of Taxes on Wages and Declarationof Estimated Income Tax

• Massachusetts General Laws - Definitions - Chapter 62B, Section 1
  The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— “Commissioner”, the commissioner of revenue. “Internal Revenue...
• Massachusetts General Laws - Duty of employer; manner of computation; duty of commissioner - Chapter 62B, Section 2
  Every employer making payment to employees on or after February fifteenth, nineteen hundred and fifty-nine, of wages subject to tax under chapter sixty-two shall deduct...
• Massachusetts General Laws - Wages; clarification - Chapter 62B, Section 3
  If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more...
• Massachusetts General Laws - Withholding exemption certificates; duty of employee to furnish; forms - Chapter 62B, Section 4
  (a) Every employee on or before the date of commencement of employment shall furnish his employer with a signed withholding exemption certificate setting forth the...
• Massachusetts General Laws - Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability - Chapter 62B, Section 5
  Every employer required to deduct and withhold from an employee or payee a tax under section 2 or who would have been required under said...
• Massachusetts General Laws - Failure of employer to withhold, or to pay over taxes withheld; assessment - Chapter 62B, 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...
• Massachusetts General Laws - Failure to withhold or pay over taxes; effect; penalty - Chapter 62B, Section 7
  (a) Whenever any employer fails to deduct and withhold taxes, file returns relating thereto, or pay over such taxes to the commissioner at the time...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 101 - Chapter 62B, Section 8
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Credit against taxes - Chapter 62B, 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...
• Massachusetts General Laws - Employer’s liability - Chapter 62B, 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...
• Massachusetts General Laws - Repealed, 1983, 233, Sec. 29 - Chapter 62B, Section 11
  Repealed, 1983, 233, Sec.
• Massachusetts General Laws - Penalties - Chapter 62B, Section 11A
  In addition to any criminal penalty provided by law, if (1) any individual makes a statement under section four which results in a decrease in...
• Massachusetts General Laws - Effect of payment - Chapter 62B, 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...
• Massachusetts General Laws - Repealed, 1986, 488, Sec. 40 - Chapter 62B, Section 12A
  Repealed, 1986, 488, Sec.
• Massachusetts General Laws - Amount of estimated tax - Chapter 62B, Section 13
  Every taxpayer who in any taxable year can reasonably expect to receive income taxable under chapter sixty-two from sources other than wages upon which a...
• Massachusetts General Laws - Underpayment of estimated tax; installments - Chapter 62B, Section 14
  (a) Except as otherwise provided in this section, in the case of any underpayment of estimated tax, there shall be added to the tax due...
• Massachusetts General Laws - Credit on estimated tax payments - Chapter 62B, 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...
• Massachusetts General Laws - Repealed, 1985, 593, Sec. 11 - Chapter 62B, Section 16 to 18
  Repealed, 1985, 593, Sec.
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 101 - Chapter 62B, Section 19 to 21
  Repealed, 1976, 415, Sec.

Last modified: September 11, 2015