Withholding of Taxes on Wages and Declaration of Estimated Income Tax

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Withholding of Taxes on Wages and Declaration of Estimated Income Tax

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Section
1

Definitions

Section
2

Duty of Employer; Manner of Computation; Duty of Commissioner

Section
3

Wages; Clarification

Section
4

Withholding Exemption Certificates; Duty of Employee to Furnish; Forms

Section
5

Statement to Employee; Requisite Information; Failure of Employer to Withhold or Pay Over Withheld Taxes; Liability

Section
6

Failure of Employer to Withhold, or to Pay Over Taxes Withheld; Assessment

Section
7

Failure to Withhold or Pay Over Taxes; Effect; Penalty

Section
8

Repealed, 1976, 415, Sec. 101

Section
9

Credit Against Taxes

Section
10

Employer's Liability

Section
11

Repealed, 1983, 233, Sec. 29

Section
11a

Penalties

Section
12

Effect of Payment

Section
12a

Repealed, 1986, 488, Sec. 40

Section
13

Amount of Estimated Tax

Section
14

Underpayment of Estimated Tax; Installments

Section
15

Credit on Estimated Tax Payments

Section
16

To 18 - Repealed, 1985, 593, Sec. 11

Section
19

To 21 - Repealed, 1976, 415, Sec. 101