Part 4 - WITHHOLDING OF TAX
- Section 59-10-401 - Definitions
- Section 59-10-402 - Requirement of withholding - Exceptions
- Section 59-10-403 - Circumstances under which an employer is not required to deduct and withhold a tax
- Section 59-10-404 - Extension of withholding to payments other than wages
- Section 59-10-405 - Voluntary withholding agreements
- Section 59-10-405.5 - Definitions - Withholding tax license requirements - Penalty -Application process and requirements - Fee not required - Bonds - Exception
- Section 59-10-406 - Collection and payment of tax - Forms filed electronically
- Section 59-10-407 - Withholding tax prepayments
- Section 59-10-408 - Withholding rules - Agreements with federal government