§ 9 — Credit against taxes

Massachusetts § 9

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 62B: WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX

Text

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.