Versions of See prior versions of a law on LawServer 2024 Massachusetts General Laws ch. 62C sec. 16B – Payment of taxes; penalty for underpayment; issuance of regulations 2023 Massachusetts General Laws ch. 62C sec. 16B – Payment of taxes; penalty for underpayment; issuance of regulations 2022 Massachusetts General Laws ch. 62C sec. 16B – Payment of taxes; penalty for underpayment; issuance of regulations