Part V
Withholding of Tax

Index of Sections

§ 44-30-71. Requirement of withholding tax from wages.

§ 44-30-71.1. Voluntary withholding of tax from military retirement payments.

§ 44-30-71.2. Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings.

§ 44-30-71.3. Sale of real property by nonresidents — Withholding requirements.

§ 44-30-71.4. Employee leasing companies — Payroll companies.

§ 44-30-72. Withholding agreements.

§ 44-30-73. Information statement for employee.

§ 44-30-74. Credit for tax withheld.

§ 44-30-75. Employer’s return and payment of withheld taxes.

§ 44-30-76. Employer’s liability for withheld taxes — Violations — Penalties.

§ 44-30-77. Employer’s failure to withhold.

§ 44-30-78. Filing annual reconciliation of tax withheld.