Mass. Gen. Laws » Part I Title IX Chapter 62C
Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 10 (2026)

Withholding tax returns; payment

✓ current as of July 2026
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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.

Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: Heritage Bank for Sav. v. Doran, 507 N.E.2d 690 (Mass. 1987).
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Heritage Bank for Sav. v. Doran, 507 N.E.2d 690 (Mass. 1987). “G. L. c. 62C, § 10. Therefore, the only assessment that flows from the tax return would be against the corporation.”
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