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February 01, 2025 Snow | 26°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
  5. Section 10 Employer's liability

Section 10

Section 10: Employer's liability

Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall not be liable, except as provided in section five, to any person for the amount of any such payment.