Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62B, § 10
Employer's liability
Official textmalegislature.gov
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.
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In this chapter (19 sections)
- 62B-1 · Definitions
- 62B-2 · Duty of employer; manner of computation; duty of commissioner
- 62B-3 · Wages; clarification
- 62B-4 · Withholding exemption certificates; duty of employee to…
- 62B-5 · Statement to employee; requisite information; failure of…
- 62B-6 · Failure of employer to withhold, or to pay over taxes withheld;…
- 62B-7 · Failure to withhold or pay over taxes; effect; penalty
- 62B-8 · Repealed, 1976, 415, Sec. 101
- 62B-9 · Credit against taxes
- 62B-10 · Employer's liability
- 62B-11 · Repealed, 1983, 233, Sec. 29
- 62B-11A · Penalties
- 62B-12 · Effect of payment
- 62B-12A · Repealed, 1986, 488, Sec. 40
- 62B-13 · Amount of estimated tax
- 62B-14 · Underpayment of estimated tax; installments
- 62B-15 · Credit on estimated tax payments
- 62B-16-to-18 · Repealed, 1985, 593, Sec. 11
- 62B-19-to-21 · Repealed, 1976, 415, Sec. 101