§ 1 Definitions
§ 2 Duty of employer; manner of computation; duty of commissioner
§ 3 Wages; clarification
§ 4 Withholding exemption certificates; duty of employee to furnish; forms
§ 5 Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
§ 6 Failure of employer to withhold, or to pay over taxes withheld; assessment
§ 7 Failure to withhold or pay over taxes; effect; penalty
§ 9 Credit against taxes
§ 10 Employer’s liability
§ 11A Penalties
§ 12 Effect of payment
§ 13 Amount of estimated tax
§ 14 Underpayment of estimated tax; installments
§ 15 Credit on estimated tax payments
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Terms Used In Massachusetts General Laws > Chapter 62B - Withholding of Taxes On Wages and Declaration of Estimated Income Tax

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Trustee: A person or institution holding and administering property in trust.