{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62b-12","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62B, § 12","heading":"Effect of payment","body":"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.","path":["Part I","Title IX","Chapter 62B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62B/Section12","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:01Z","sha256":"b963795482ef94e8666043bddc2a50045758731538eb9004af63177a27f7410b","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62b-11a","next":"us-ma/mass.-gen.-laws-ch.-62b-12a"},"notice":"GroundRules: Original legal text. Not legal advice."}