TITLE 44
Taxation
CHAPTER 44-30
Personal Income Tax
PART 44-30-71
Withholding of Tax
SECTION 44-30-75
§ 44-30-75 Employer's return and payment
of withheld taxes.
Every employer required to deduct and withhold tax under this chapter shall
file a withholding tax return on forms prescribed and at the times prescribed
by the tax administrator and pay over to the tax administrator or to a
depositary designated by the tax administrator the taxes so required to be
deducted and withheld.
History of Section.
(P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L.
1991, ch. 6, art. 2, § 1; P.L. 1993, ch. 130, § 1.)