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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 62B

Section 10: Employer's liability

41 words·~1 min read·/ma/part-i/title-ix/chapter-62b/10

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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.
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