Mass. Gen. Laws ch. 62B § 15

Current through Chapter 223 of the 2024 Legislative Session

Section 62B:15 - Credit on estimated tax payments

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