Part 25 - ESTIMATED TAX AND WITHHOLDING
- Section 15-30-2501 - Definitions
- Section 15-30-2502 - Withholding of tax from wages
- Section 15-30-2503 - Employer liable for withholding taxes and statements
- Section 15-30-2504 - Schedules for remitting income withholding taxes - records
- Section 15-30-2505 - Amount withheld considered as tax collected
- Section 15-30-2506 - Annual withholding statement
- Section 15-30-2507 - Annual statement by employer
- Section 15-30-2508 - Withheld taxes held in trust for state
- Section 15-30-2509 - Violations by employer - penalties, interest, remedies, and waivers - rulemaking
- Section 15-30-2510 - Remitting withholding taxes electronically - employer option - timely remittance
- Section 15-30-2511 - Voluntary state withholding from federal annuity - agreement with federal government
- Section 15-30-2512 - Estimated tax - payment - exceptions - interest
- Section 15-30-2513 - Withholding from compensation - exception
- Section 15-30-2514 through 15-30-2520 - Reserved
- Section 15-30-2521 - Policy and purpose
- Section 15-30-2522 - Withholding of lottery winnings
- Section 15-30-2523 - Determination of employer status
- Section 15-30-2524 through 15-30-2530 - Reserved
- Section 15-30-2531 - Credits and refunds - period of limitations
- Section 15-30-2532 through 15-30-2535 - Reserved
- Section 15-30-2536 - Short title
- Section 15-30-2537 - Definitions
- Section 15-30-2538 - Withholding required on mineral royalty payments
- Section 15-30-2539 - Withholding - no application under certain conditions
- Section 15-30-2540 - Remitter liable for withholding taxes and statements - liability mitigation - sufficiency of mailing address
- Section 15-30-2541 - Royalty withholding tax remittance schedule - alternative schedules and methods - records
- Section 15-30-2542 - Amount of royalty payment withheld considered taxes collected
- Section 15-30-2543 - Annual withholding statement to royalty owner
- Section 15-30-2544 - Remitter to furnish annual statement to department
- Section 15-30-2545 - Withheld taxes held in trust for state
- Section 15-30-2546 - Violations by remitter - penalties - interest - remedies - waivers - rulemaking
- Section 15-30-2547 - Rulemaking authority