Mass. Gen. Laws ch. 62B § 15
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.
Mass. Gen. Laws ch. 62B, § 15