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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF ESTIMATED INCOME TAX

Section 1 - Definitions

Section 2 - Duty of employer; manner of computation; duty of commissioner

Section 3 - Wages; clarification

Section 4 - Withholding exemption certificates; duty of employee to furnish; forms

Section 5 - Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability

Section 6 - Failure of employer to withhold, or to pay over taxes withheld; assessment

Section 7 - Failure to withhold or pay over taxes; effect; penalty

Section 8 - Repealed, 1976, 415, Sec. 101

Section 9 - Credit against taxes

Section 10 - Employer’s liability

Section 11 - Repealed, 1983, 233, Sec. 29

Section 11A - Penalties

Section 12 - Effect of payment

Section 12A - Repealed, 1986, 488, Sec. 40

Section 13 - Amount of estimated tax

Section 14 - Underpayment of estimated tax; installments

Section 15 - Credit on estimated tax payments

Section 16 to 18 - Repealed, 1985, 593, Sec. 11

Section 19 to 21 - Repealed, 1976, 415, Sec. 101