Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62B, § 12
Effect of payment
Official textmalegislature.gov
Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.
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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- 62B-8 · Repealed, 1976, 415, Sec. 101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- 62B-11 · Repealed, 1983, 233, Sec. 29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- 62B-12A · Repealed, 1986, 488, Sec. 40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- 62B-16-to-18 · Repealed, 1985, 593, Sec. 11
- 62B-19-to-21 · Repealed, 1976, 415, Sec. 101