Print Print
  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF ESTIMATED INCOME TAX
  • Section 3 Wages; clarification

Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more than thirty-one consecutive days constitute wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such pay-roll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.