Skip to main content

Mass. General Laws c.62B

Withholding of taxes on wages and declaration of estimated income tax

This page links to the current, accurate version of each section of G.L. c.62B.

Skip table of contents

Table of Contents

You skipped the table of contents section.
§ 1 Definitions 
§ 2 Duty of employer; manner of computation; duty of commissioner 

Amended by St.2023, c.77, §§ 14-15, effective December 4, 2023

§ 3 Wages; clarification 
§ 4 Withholding exemption certificates; duty of employee to furnish; forms 
§ 5 Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability 
§ 6 Failure of employer to withhold, or to pay over taxes withheld; assessment 
§ 7 Failure to withhold or pay over taxes; effect; penalty 
§ 9 Credit against taxes 
§ 10 Employer's liability 
§ 11A Penalties 
§ 12 Effect of payment 
§ 13 Amount of estimated tax 
§ 14 Underpayment of estimated tax; installments 
§ 15 Credit on estimated tax payments 

Contact

Online

Library locations and phone numbers 
Chat with a law librarian online 
Email a reference librarian: masslawlib@gmail.com

Help Us Improve Mass.gov  with your feedback

Please do not include personal or contact information.
Feedback