Del. Code tit. 30 § 1156

Current through 2024 Legislative Session Act Chapter 269

Section 1156 - 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 any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.

30 Del. C. § 1156

30 Del. C. 1953, § 1156; 57 Del. Laws, c. 737, § 1.;