Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62B, § 9
Credit against taxes
Official textmalegislature.gov
Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.
Source: view the official text
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- 62B-8 · Repealed, 1976, 415, Sec. 101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- 62B-11 · Repealed, 1983, 233, Sec. 29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- 62B-12A · Repealed, 1986, 488, Sec. 40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- 62B-16-to-18 · Repealed, 1985, 593, Sec. 11
- 62B-19-to-21 · Repealed, 1976, 415, Sec. 101