Massachusetts § 10 Withholding tax returns; payment

Massachusetts Statutes

§ 10 — Withholding tax returns; payment

Massachusetts § 10

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 62CADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

This text of Massachusetts § 10 (Withholding tax returns; payment) 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. 62C, § 10 (2026).

Text

Section 10. Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall file returns and make payments of such taxes in the manner prescribed in regulations prepared by the commissioner. Such regulations, in so far as practicable shall generally conform to the payment requirements of the federal withholding law established pursuant to the regulations promulgated under applicable sections of the Code.

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Section 10. Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall file returns and make payments of such taxes in the manner prescribed in regulations prepared by the commissioner. Such regulations, in so far as practicable shall generally conform to the payment requirements of the federal withholding law established pursuant to the regulations promulgated under applicable sections of the Code.

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Massachusetts § 10, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62C/10.