25-A-56 – Employer’s Failure to Withhold.
§ 56. Employer’s failure to withhold.–If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for […]
25-AP5 – Procedure and Administration
PART V PROCEDURE AND ADMINISTRATION
25-A-34 – Change of Residence Status During the Year.
§ 34. Change of residence status during the year.– (a) General.– If an individual changes his status during his taxable year from resident to nonresident, or from nonresident to resident, he shall file one return as a resident for the portion of the year during which he is a resident, and an information return for […]
25-A-35 – Declarations of Estimated Tax.
§ 35. Declarations of estimated tax.– (a) Requirement of declaration.– Every resident individual shall make a declaration of his estimated tax for the taxable year, containing such information as the administrator may prescribe by regulations or instructions, if his city adjusted gross income, other than from wages on which tax is withheld under this local […]
25-A-36 – Payments of Estimated Tax.
§ 36. Payments of estimated tax.– (a) General.– The estimated tax with respect to which a declaration is required shall be paid as follows: (1) If the declaration is filed on or before April fifteenth of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid […]
25-A-37 – Extensions of Time.
§ 37. Extensions of time.–(a) General.–The administrator may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return, declaration, statement, or other document required pursuant to this local law, on such terms and conditions as he may require. Except for a taxpayer who is […]
25-A-38 – Requirements Concerning Returns, Notices, Records and Statements.
§ 38. Requirements concerning returns, notices, records and statements.–(a) General.–The administrator may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The administrator may require any person, by regulation or notice served upon such person, to […]
25-A-39 – Report of Change in Federal Taxable Income.
§ 39. Report of change in federal taxable income.–If the amount of a taxpayer’s federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States internal revenue service or other competent authority, or as the result of a renegotiation of a contract or subcontract […]
25-A-40 – Change of Election.
§ 40. Change of election.– Any election expressly authorized by this local law, other than the election authorized by subdivision (g) of section twelve, may be changed on such terms and conditions as the administrator may prescribe by regulation.
25-A-41 – Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective.
§ 41. Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective.– Notwithstanding subdivision (d) of section thirty-five, no declaration of estimated tax required by subdivision (a) of such section need be filed until sixty days after the date this local law becomes effective.