Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62B, § 3
Wages; clarification
Official textmalegislature.gov
Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more than thirty-one consecutive days constitute wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such pay-roll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
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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- 62B-8 · Repealed, 1976, 415, Sec. 101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- 62B-11 · Repealed, 1983, 233, Sec. 29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- 62B-12A · Repealed, 1986, 488, Sec. 40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- 62B-16-to-18 · Repealed, 1985, 593, Sec. 11
- 62B-19-to-21 · Repealed, 1976, 415, Sec. 101