ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Withholding tax returns; payment
Section 10. Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall file returns and make payments of such taxes in the manner prescribed in regulations prepared by the commissioner. Such regulations, in so far as practicable shall generally conform to the payment requirements of the federal withholding law established pursuant to the regulations promulgated under applicable sections of the Code.