Massachusetts § 28A - Withholding taxes; internal revenue code of United States
Full text of Massachusetts Massachusetts General Laws § 28A — Withholding taxes; internal revenue code of United States, with citation guidance and answers to common questions.
§ 28A. Withholding taxes; internal revenue code of United States
Section 28A. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to withhold such amount of the salaries or wages of each such officer or employee as may be required by the provisions of the internal revenue code of the United States, as from time to time amended, and to transmit and pay the amount so withheld to the government of the United States in accordance with said provisions.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 28A
What does Massachusetts General Laws § 28A cover?
Section 28A ("Withholding taxes; internal revenue code of United States") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Massachusetts § 28A?
A common citation format is "Massachusetts General Laws § 28A" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Massachusetts law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.
How does Massachusetts § 28A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.