143.221. Employer's return and payment of tax withheld.
Employer's return and payment of tax withheld.
143.221. 1. Every employer required to deduct and withhold tax undersections 143.011 to 143.996 shall, for each calendar quarter, on or beforethe last day of the month following the close of such calendar quarter,file a withholding return as prescribed by the director of revenue and payover to the director of revenue or to a depository designated by thedirector of revenue the taxes so required to be deducted and withheld.
2. Where the aggregate amount required to be deducted and withheld byany employer exceeds fifty dollars for at least two of the preceding twelvemonths, the director, by regulation, may require a monthly return. The duedates of the monthly return and the monthly payment or deposit for thefirst two months of each quarter shall be by the fifteenth day of thesucceeding month. The due dates of the monthly return and the monthlypayment or deposit for the last month of each quarter shall be by the lastday of the succeeding month. The director may increase the amount requiredfor making a monthly employer withholding payment and return to more thanfifty dollars or decrease such required amount, however, the decreasedamount shall not be less than fifty dollars.
3. Where the aggregate amount required to be deducted and withheld byany employer is less than twenty dollars in each of the four precedingquarters, the employer shall file a withholding return for a calendar year.The director, by regulation, may also allow other employers to file annualreturns. The return shall be filed and the taxes if any paid on or beforeJanuary thirty-first of the succeeding year. The director may increase theamount required for making an annual employer withholding payment andreturn to more than twenty dollars or decrease such required amount,however, the decreased amount shall not be less than twenty dollars.
4. If the director of revenue finds that the collection of taxesrequired to be deducted and withheld by an employer may be jeopardized bydelay, he may require the employer to pay over the tax or make a return atany time. A lien outstanding with regard to any tax administered by thedirector shall be a sufficient basis for this action.
(L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1985 H.B. 202, A.L. 1998 H.B. 1301)