Section 77-B:10 Who Must Withhold.
Every employer, as defined under the laws of the United States in effect April 26, 1947, with respect to income tax collected at its source, employing any person liable for a tax pursuant to the provisions of this chapter shall deduct and withhold upon wages paid to said employee, a tax equal to 4 percent of such wages subject to the provisions of RSA 77-B:13.
Source. 1970, 20:1; 57:11, eff. May 4, 1970.