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 on account of the tax imposed on income for the taxable year under chapter sixty-two.
Section: Previous 5 6 7 8 9 10 11 11A 12 12A 13 14 15 16 to 18 19 to 21 NextLast modified: September 11, 2015