Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62B, § 15
Credit on estimated tax payments
Official textmalegislature.gov
Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.
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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- 62B-8 · Repealed, 1976, 415, Sec. 101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- 62B-11 · Repealed, 1983, 233, Sec. 29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- 62B-12A · Repealed, 1986, 488, Sec. 40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- 62B-16-to-18 · Repealed, 1985, 593, Sec. 11
- 62B-19-to-21 · Repealed, 1976, 415, Sec. 101