§ 68-2385.14. Taxes as payment on account.  


Latest version.
  • All taxes deducted and withheld by an employer pursuant to Section 2385.2 and all taxes paid to the Tax Commission by taxpayers hereunder shall be deemed and credited as payments on account of the tax levied on income for the taxable year.

Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965.  Renumbered from Title 68, § 2343 by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.