Section 40-18-76 Liability for tax withheld.
Section 40-18-76
Liability for tax withheld.
An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment.
(Acts 1955, No. 289, p. 661, §7.)