Massachusetts Statutes
§ 12 — Effect of payment
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
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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