(a) Any return filed before the last day prescribed for the filing thereof shall be
considered as filed on such last day; payment of any portion of a tax made before
the last day prescribed for the payment of the tax shall be considered made on such
last day. As used in this subsection, the last day prescribed for filing the return or paying
the tax shall be determined without regard to any extension of time granted the taxpayer
and without regard to any election to pay the tax in installments.
(b) Any tax deducted and withheld at the source during any calendar year under chapter
sixty-two B shall, in respect of the recipient of the income, be deemed to have been
paid by him on the fifteenth day of the fourth month following the close of his taxable
year with respect to which such tax is allowable as a credit under chapter sixty-two.
(c) Any amount paid as estimated tax for any taxable year under chapter sixty-two
B or sixty-three B shall be deemed to have been paid on the last day prescribed for
filing the return for such taxable year, determined without regard to any extension
of time for filing such return.
(d) If any overpayment of tax is claimed as a credit against estimated tax for the
succeeding taxable year, such amount shall be considered as a payment of tax for the
succeeding taxable year, whether or not claimed as a credit in the return of estimated
tax for such succeeding taxable year, and no claim for credit or refund of such overpayment
shall be allowed for the taxable year in which the overpayment arises.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.