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Massachusetts · Through amendments passed before May 31, 2026

Mass. Gen. Laws ch. 62B, § 10: Employer's liability

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Where this section sits in the code
  1. Part I
  2. Title IX
  3. Chapter 62B

Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall not be liable, except as provided in section five, to any person for the amount of any such payment.

Collected 2026-09-17T05:21:00Z. Source file · JSON

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