Chapter
WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
- Mass. Gen. Laws ch. 62B, § 1— Definitions
- Mass. Gen. Laws ch. 62B, § 2— Duty of employer; manner of computation; duty of commissioner
- Mass. Gen. Laws ch. 62B, § 3— Wages; clarification
- Mass. Gen. Laws ch. 62B, § 4— Withholding exemption certificates; duty of employee to furnish; forms
- Mass. Gen. Laws ch. 62B, § 5— Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
- Mass. Gen. Laws ch. 62B, § 6— Failure of employer to withhold, or to pay over taxes withheld; assessment
- Mass. Gen. Laws ch. 62B, § 7— Failure to withhold or pay over taxes; effect; penalty
- Mass. Gen. Laws ch. 62B, § 8— Repealed, 1976, 415, Sec. 101
- Mass. Gen. Laws ch. 62B, § 9— Credit against taxes
- Mass. Gen. Laws ch. 62B, § 10— Employer's liability
- Mass. Gen. Laws ch. 62B, § 11— Repealed, 1983, 233, Sec. 29
- Mass. Gen. Laws ch. 62B, § 11A— Penalties
- Mass. Gen. Laws ch. 62B, § 12— Effect of payment
- Mass. Gen. Laws ch. 62B, § 12A— Repealed, 1986, 488, Sec. 40
- Mass. Gen. Laws ch. 62B, § 13— Amount of estimated tax
- Mass. Gen. Laws ch. 62B, § 14— Underpayment of estimated tax; installments
- Mass. Gen. Laws ch. 62B, § 15— Credit on estimated tax payments