Section 28-40-4 Employer's liability for contributions not withheld.

RI Gen L § 28-40-4 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

§ 28-40-4. Employer's liability for contributions not withheld. If any employer fails to deduct the contributions of any of his or her employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, he or she alone shall subsequently be liable for those contributions, and, for the purposes of §§ 28-39-23 - 28-39-32 and 28-40-9 - 28-40-16 those contributions shall be treated as employers' contributions required from him or her.

History of Section. (P.L. 1942, ch. 1200, § 4; P.L. 1946, ch. 1744, § 3; P.L. 1947, ch. 1923, art. 2, § 5; P.L. 1949, ch. 2176, § 1; P.L. 1951, ch. 2828, § 1; G.L. 1956, § 28-40-4.)