M.G.L. - Chapter 62b, Section 10

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PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE IX. TAXATION

CHAPTER 62B. WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF ESTIMATED INCOME TAX

WITHHOLDING OF TAXES ON WAGES

Chapter 62B: Section 10. 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 not be liable, except as provided in section five, to any person for the amount of any such payment.