Section 45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
Section 45B. With respect to declarations of estimated tax and estimated tax payments required under the provisions of chapters sixty-two B and sixty-three B, the commissioner may, by regulation, provide that such declarations be filed and estimated tax payments be made to a bank designated as a depositary and fiscal agent under section forty-five. The use of a bank for this purpose shall not be considered a violation of the provisions of section twenty-one; provided, however, that all employees of said bank having access to declarations or documents to which section twenty-one is applicable shall be subject to the provisions of said section twenty-one, including the penalties for their violation under subsection (c) of said section twenty-one.