Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 58, § 28A

Withholding taxes; internal revenue code of United States

Official textmalegislature.gov

Section 28A. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to withhold such amount of the salaries or wages of each such officer or employee as may be required by the provisions of the internal revenue code of the United States, as from time to time amended, and to transmit and pay the amount so withheld to the government of the United States in accordance with said provisions.

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In this chapter (40 sections)
  1. 58-10 · Determination of equalized valuation
  2. 58-10A · Proposed equalized valuation; notice and hearing; changes
  3. 58-10B · Appeal to appellate tax board
  4. 58-10C · Final equalization and apportionment; establishment; report to…
  5. 58-11-12 · Repealed, 1941, 609, Sec. 1
  6. 58-13 · Definitions applicable to Secs. 13 to 17
  7. 58-14 · Determination of fair cash valuation of state-owned land…
  8. 58-15 · Notification of land acquired or disposed of by commonwealth
  9. 58-15A · Repealed, 2016, 218, Sec. 108
  10. 58-16 · Statement of fair cash valuation reimbursement percentage for…
  11. 58-17 · Reimbursement of municipalities where state-owned land located
  12. 58-17A · Repealed, 2016, 218, Sec. 109
  13. 58-17B · Property taken for flood control; loss of taxes; reimbursement
  14. 58-17C · Forest Products Trust Fund
  15. 58-18 · Repealed, 1969, 546, Sec. 6
  16. 58-18A · Repealed, 1990, 268, Sec. 1
  17. 58-18B · Distribution of highway fund; notification of amount required;…
  18. 58-18C · Distribution of budgeted aid to cities and towns
  19. 58-18D · Repealed, 2011, 194, Sec. 26
  20. 58-18E · Repealed, 1990, 121, Sec. 23
  21. 58-18F · Distributions to cities, towns, or regional school districts;…
  22. 58-19 · Repealed, 1931, 428, Sec. 1
  23. 58-20 · Repealed, 1966, 14, Sec. 31
  24. 58-20A · Deductions from sums payable to cities and towns
  25. 58-21-to-23 · Repealed, 1934, 323, Sec. 1
  26. 58-24-24A · Repealed, 1951, 641, Sec. 2
  27. 58-25 · Amounts due municipalities; determination; payment
  28. 58-25A · Amounts due municipalities; annual estimates
  29. 58-25B · Proceeds of cigarette excise; certification for payment by…
  30. 58-26 · Repealed, 1934, 323, Sec. 1
  31. 58-26A-26B · Repealed, 1976, 415, Sec. 99
  32. 58-27 · Repealed, 1970, 601, Sec. 1
  33. 58-28 · Annual assessments for deposits with state treasurer; trust…
  34. 58-28A · Withholding taxes; internal revenue code of United States
  35. 58-28B · Withholding statements; federal taxes
  36. 58-28C · Reciprocal enforcement of tax liabilities
  37. 58-29 · Repealed, 1989, 397, Sec. 1
  38. 58-30 · Repealed, 1976, 415, Sec. 99
  39. 58-31 · Forms; authority of commissioner
  40. 58-31A-to-51 · Repealed, 1976, 415, Sec. 99
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