Statutes > Iowa Statutes > Title 3 - Public Services and Regulation > Subtitle 3 - Retirement Systems > CHAPTER 97C - FEDERAL SOCIAL SECURITY ENABLING ACT > 97C.6 - COLLECTION OF TAX.

97C.6 - COLLECTION OF TAX.

        97C.6  COLLECTION OF TAX.
         The tax imposed by sections 97C.5 and 97C.14 shall be collected by
      each employer from the employee by deducting the amount of the tax
      from wages as and when paid, but failure to make such deduction shall
      not relieve the employee from liability for such taxes.
         Section History: Early Form
         [C46, 50, § 97.7, 97.9, 97.45; C54, 58, 62, 66, 71, 73, 75, 77,
      79, 81, § 97C.6]