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U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.
For the third quarter of 2009, the interest rate on underpayments of Massachusetts taxes administered by the Department of Revenue remains at 5% compounded daily, while the interest rate paid by the department on tax overpayments remains at 3%.
(Technical Information Release 09-9, Massachusetts Department of Revenue, June 15, 2009.)
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