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Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62bLegal Research Home > Massachusetts Lawyer > Withholding of Taxes on Wages and Declaration of Estimated Income Tax > Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b Definitions . Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— ...
Duty of employer; manner of computation; duty of commissioner . Section 2. Every employer making payment to employees on or after February fifteenth, nineteen hundred ...
Wages; clarification . Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any ...
Withholding exemption certificates; duty of employee to furnish; forms . Section 4. (a) Every employee on or before the date of commencement of employment shall ...
Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability . Section 5. Every employer required to deduct and ...
Failure of employer to withhold, or to pay over taxes withheld; assessment . Section 6. In the event an employer fails to withhold and pay ...
Failure to withhold or pay over taxes; effect; penalty . Section 7. (a) Whenever any employer fails to deduct and withhold taxes, file returns relating ...
Repealed, 1976, 415, Sec. 101 . ...
Credit against taxes . Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any ...
Employer’s liability . Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall ...
Repealed, 1983, 233, Sec. 29 . ...
Penalties . Section 11A. In addition to any criminal penalty provided by law, if (1) any individual makes a statement under section four which results ...
Effect of payment . Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall ...
Repealed, 1986, 488, Sec. 40 . ...
Amount of estimated tax . [Text of section applicable to tax years beginning on or after January 1, 2005. See 2004, 262, Sec. 72.] ...
Underpayment of estimated tax; installments . Section 14. (a) Except as otherwise provided in this section, in the case of any underpayment of estimated tax, ...
Credit on estimated tax payments . Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and ...
Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b, Section 16 to 18 Repealed, 1985, 593, Sec. 11 . ...
Massachusetts General Laws - Withholding of Taxes on Wages and Declaration of Estimated Income Tax - Chapter 62b, Section 19 to 21 Repealed, 1976, 415, Sec. 101 . ...
Last modified: November 19, 2006 |