36 §5252. Credit for tax withheld
§5252. Credit for tax withheld Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor […]
36 §5253. Return and payment of tax withheld
§5253. Return and payment of tax withheld Every person that is required to deduct and withhold tax under section 5250, 5250‑B or 5255‑B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the […]
36 §5254. Liability for withheld taxes
§5254. Liability for withheld taxes Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered […]
36 §5255. Failure to withhold
§5255. Failure to withhold A person who fails to deduct and withhold tax as required by this chapter is relieved from liability for that tax to the extent that the tax against which that tax may be credited has been paid, but the person is not relieved from liability for any additions to tax, penalties […]
36 §5255-A. Injunction (REPEALED)
§5255-A. Injunction (REPEALED) SECTION HISTORY PL 1971, c. 61, §10 (NEW). PL 1985, c. 535, §27 (AMD). PL 1997, c. 495, §5 (AMD). PL 2001, c. 583, §20 (RP).
36 §5255-B. Certain items of income under the United States Internal Revenue Code
§5255-B. Certain items of income under the United States Internal Revenue Code A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, other than wages subject to withholding as provided in section 5250, sales of real estate subject […]
36 §5255-C. Withholding on certain gambling winnings
§5255-C. Withholding on certain gambling winnings A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, Section 3402(q) shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxation under […]
36 §5250-A. Withholding on sales of real estate
§5250-A. Withholding on sales of real estate 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Consideration” means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or otherwise and includes […]
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
§5250-B. Withholding on pass-through entity income of nonresident partners and shareholders 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Member” means an individual or other owner of a pass-through entity. [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. […]
36 §5251. Information statement
§5251. Information statement Every person who is required to deduct and withhold tax under this Part, or who would have been required to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish a written statement as prescribed by the assessor to each person in respect to the […]