Article 5 - Current Income Tax Payment

Article 5 - Current Income Tax Payment

§ 48-7-100. Definitions
§ 48-7-100.1. Withholding of income tax from retirement benefits of federal annuitants
§ 48-7-101. Collection of income tax at source; withholding
§ 48-7-102. Withholding exemption status
§ 48-7-102.1. Withholding exemptions; rules and regulations; submission of certificates to commissioner
§ 48-7-103. Quarterly, monthly, and jeopardy returns; tax payments; forms
§ 48-7-104. Period adjustments for incorrect withholdings or payments
§ 48-7-105. Statements of wages paid and taxes withheld to employees; time; extensions
§ 48-7-106. Annual and final returns; time; extensions; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations
§ 48-7-107. Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms
§ 48-7-108. Employer's liability
§ 48-7-109. Effect as to employer's liability of employee's payment of tax not deducted and withheld; effect on employee's income tax liability resulting from employer's failure to withhold tax
§ 48-7-109.1. Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article
§ 48-7-110. Effect of employer's voluntary compliance with requirements of article as to admission of doing business in state
§ 48-7-111. Employer's records; contents; period of preservation
§ 48-7-112. Employee refunds and credits; procedures
§ 48-7-113. Employer refunds and credits; procedure; claim for abatement of overassessment
§ 48-7-114. Estimated income tax by individuals; procedures
§ 48-7-115. Time for filing estimated income tax by individuals
§ 48-7-116. Installment payments of estimated tax by individuals
§ 48-7-117. Estimated income tax by corporations
§ 48-7-118. Time for filing declarations of estimated income tax by corporations
§ 48-7-119. Installment payments of estimated tax by corporations
§ 48-7-120. Failure by taxpayer to pay estimated income tax
§ 48-7-121. Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time
§ 48-7-122. Nondeductibility to employer of tax deducted and withheld
§ 48-7-123. Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments
§ 48-7-124. Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction
§ 48-7-125. Application of article to short taxable years
§ 48-7-126. Assessable penalties and interest
§ 48-7-127. Other violations of article; penalties
§ 48-7-128. Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents
§ 48-7-129. Withholding tax on distributions to nonresident members of partnerships, Subchapter "S" corporations, and limited liability companies

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