{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62b-6","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62B, § 6","heading":"Failure of employer to withhold, or to pay over taxes withheld; assessment","body":"Section 6. In the event an employer fails to withhold and pay over to the commissioner any amount required to be withheld under section two, such amount shall be assessed against such employer, under the provisions of sections twenty-six to twenty-nine inclusive, of chapter sixty-two C.","path":["Part I","Title IX","Chapter 62B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62B/Section6","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:00Z","sha256":"aee56422f84d224246808368606cbf524af985a905f90a05819e7e7980ecb0ec","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62b-5","next":"us-ma/mass.-gen.-laws-ch.-62b-7"},"notice":"GroundRules: Original legal text. Not legal advice."}