Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following section:-
Section 65. Every person who receives payments or distributions from an individual retirement account may choose the amount of income taxes to be withheld from such payment or distribution regardless of whether such payment is subject to federal withholding; provided, that the recipient files a form specifying said amount with the payer of the individual retirement account and the commissioner.
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