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 §5250. Employer to withhold tax from wages
§5250. Employer to withhold tax from wages 1. General. Every employer maintaining an office or transacting business in this State that makes payment to a resident individual or a nonresident individual of wages subject to tax under this Part shall, if required to withhold federal income tax from those wages, deduct and withhold from those […]