Massachusetts Statutes
§ 15 — Credit on estimated tax payments
Massachusetts § 15
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 62BWITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
This text of Massachusetts § 15 (Credit on estimated tax payments) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 62B, § 15 (2026).
Text
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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Bluebook (online)
Massachusetts § 15, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62B/15.