{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62b-15","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62B, § 15","heading":"Credit on estimated tax payments","body":"Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.","path":["Part I","Title IX","Chapter 62B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62B/Section15","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:01Z","sha256":"9f4d0f3ffad80c507259873a2c397589a38d308636b5ad38f03dda11135bafe0","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62b-14","next":"us-ma/mass.-gen.-laws-ch.-62b-16-to-18"},"notice":"GroundRules: Original legal text. Not legal advice."}