Employer's Liability

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Withholding of Taxes on Wages and Declaration of Estimated Income Tax
  6. Employer's Liability

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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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