{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62c-45b","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62C, § 45B","heading":"Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent","body":"Section 45B. With respect to declarations of estimated tax and estimated tax payments required under the provisions of chapters sixty-two B and sixty-three B, the commissioner may, by regulation, provide that such declarations be filed and estimated tax payments be made to a bank designated as a depositary and fiscal agent under section forty-five. The use of a bank for this purpose shall not be considered a violation of the provisions of section twenty-one; provided, however, that all employees of said bank having access to declarations or documents to which section twenty-one is applicable shall be subject to the provisions of said section twenty-one, including the penalties for their violation under subsection (c) of said section twenty-one.","path":["Part I","Title IX","Chapter 62C"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section45B","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:02Z","sha256":"ee4ba6f7543ee205dd7aebd0878f48446c7d1fef6f0d9084954bb389db161f0c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62c-45a","next":"us-ma/mass.-gen.-laws-ch.-62c-46"},"notice":"GroundRules: Original legal text. Not legal advice."}