Mass. Gen. Laws ch. 62B § 6

Current through Chapter 89 of the 2024 Legislative Session

Section 62B:6 - Failure of employer to withhold, or to pay over taxes withheld; assessment

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.

Mass. Gen. Laws ch. 62B, § 6