Massachusetts General Laws

Mass. Gen. Laws ch. 62B, § 12 (2026)

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✓ current as of July 2026

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Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987).

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Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987). “” See also G. L. c. 62B, § 12. It is not an undue burden on the Commissioner to require him to check his own records of taxes paid before assessing a penalty based on the taxes due from a taxpayer for a particular year.”

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