§235-61 Withholding of tax on wages. (a) As used in this section: “Employee” includes an officer or elected official, or any other employee. “Employer” means: (1) The person or government for whom an individual performs or performed any service, of whatever nature, as the employee of that person or government; (2) The person having control […]
§235-62 Return and payment of withheld taxes. (a) Every employer required by this chapter to withhold taxes on wages paid in any quarter of the calendar year shall make a return of such wages to the department of taxation on or before the fifteenth day of the calendar month following the close of each such […]
§235-63 Statements to employees. (a) Every employer required to deduct and withhold any tax on the wages of any employee shall furnish to each employee in respect of the employee’s employment during the calendar year, on or before January 31 of the succeeding year, or if the employee’s employment is terminated before the close of […]
§235-64 Taxes withheld by employer held in trust; employer’s liability. (a) All taxes withheld by any employer under section 235-61 shall be held in trust by the employer for the State and for the payment of the same to the collector in the manner and at the time required by this chapter. If any employer […]
[ §235-64.2] Withholdings by partnerships, estates, and trusts. Partnerships, estates, and trusts shall withhold an amount equal to the highest marginal tax rate applicable to a nonresident taxpayer multiplied by the amount of the taxpayer’s distributive share of income attributable to the State reflected on the partnership’s, estate’s, and trust’s return for the taxable period. […]
§235-65 REPEALED. L 1995, c 92, §22.
§235-66 Further withholdings at source; crediting of withheld taxes. (a) The department of taxation by regulation, may require the deduction and withholding of tax from any gross income or adjusted gross income of a nonresident, in order to collect the tax imposed by this chapter on the nonresident. (b) Income upon which any tax has […]
§235-67 Indemnity of withholder. Every person required to withhold a tax under sections 235-61 to 235-64, or under regulations adopted pursuant to section 235-66(a), is made liable for such tax and is relieved of liability for or upon the claim or demand of any other person for the amount of any payments to the department […]
§235-68 Withholding of tax on the disposition of real property by nonresident persons. (a) As used in this section: “Nonresident person” means every person other than a resident person. “Property” or “real property” has the meaning as the same term is defined in section 231-1. “Resident person” means any: (1) Individual included in the definition […]
§235-69 Voluntary deduction and withholding of state income tax from unemployment compensation. An individual receiving unemployment compensation benefits under chapter 383 may elect to have state income tax deducted and withheld from the individual’s payment of unemployment compensation at the rate of five per cent in accordance with section 383-163.6. [L 1996, c 157, §1]
