Chapter 8 - Income Tax Withholding

Chapter 8 - Income Tax Withholding

Section 12-8-10. Definitions.
Section 12-8-510. Parties subject to withholding laws.
Section 12-8-520. Incomes subject to withholding and amounts to be withheld.
Section 12-8-530. Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged.
Section 12-8-540. Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.
Section 12-8-550. Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.
Section 12-8-560. Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.
Section 12-8-570. Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.
Section 12-8-580. Withholding by buyer of real property or associated tangible personal property from nonresident seller.
Section 12-8-590. Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns.
Section 12-8-595. Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents.
Section 12-8-600. Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.
Section 12-8-1010. Withholding exemptions and exemption certificates.
Section 12-8-1020. Change in exemptions; decrease.
Section 12-8-1030. Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.
Section 12-8-1040. Waiver of withholding requirements.
Section 12-8-1050. Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period.
Section 12-8-1060. Estimated quarterly payments by employer of withholding.
Section 12-8-1070. Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.
Section 12-8-1080. Agreement between department and U.S. Secretary of Treasury regarding withholding.
Section 12-8-1510. Inapplicability of article's provisions to withholding.
Section 12-8-1520. Withholding agents' duties to deposit and pay withholdings.
Section 12-8-1530. Quarterly returns; agent to continue to file reports until certain events occur.
Section 12-8-1540. Agents shall furnish statements to taxpayers and department; contents.
Section 12-8-1550. Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.
Section 12-8-2010. Liability of agent failing to withhold or pay tax.
Section 12-8-2020. Refund of credit for overpayment.
Section 12-8-2030. Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.
Section 12-8-2040. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.

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