676 – Employer’s Failure to Withhold.
§ 676. 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 […]
677 – Designation of Third Parties to Perform Acts Required of Employers.
§ 677. Designation of third parties to perform acts required of employers.–In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the tax commission, under regulations promulgated by it, is authorized to […]
678 – Liability of Third Parties Paying or Providing for Wages.
§ 678. Liability of third parties paying or providing for wages.–(a) Direct payment by third party.–If a lender, surety or other person, who is not an employer with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to […]
671 – Requirement of Withholding Tax From Wages.
§ 671. Requirement of withholding tax from wages. (a) General. (1) Every employer maintaining an office or transacting business within this state and making payment of any wages taxable under this article shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, so far as […]
672 – Information Statement for Employee.
§ 672. Information statement for employee. Every employer required to deduct and withhold tax under this article from the wages of an employee, or who would have been required so to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to each such employee in respect of […]
673 – Credit for Tax Withheld.
§ 673. Credit for tax withheld. Wages upon which tax is required to be withheld shall be taxable under this article as if no withholding were required, but any amount of tax actually deducted and withheld under this article in any calendar year shall be deemed to have been paid to the tax commission on […]
674 – Employer’s Return and Payment of Withheld Taxes.
§ 674. Employer’s return and payment of withheld taxes. (a) General. Every employer required to deduct and withhold tax under this article shall file a withholding return and pay over to the tax commission or to a depositary designated by the tax commission, the taxes so required to be deducted and withheld, as hereafter prescribed. […]
675 – Employer’s Liability for Withheld Taxes.
§ 675. Employer’s liability for withheld taxes.–Every employer required to deduct and withhold tax under this article is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the tax commission, and any additions to tax, penalties and interest with respect thereto, shall […]