Section 77-B:13 Use of Withholding Tables.

At the election of the employer with respect to such employee, the employer may deduct and withhold upon the wages paid to such employee a tax determined on the basis of tables to be prepared and furnished by the commissioner of revenue administration, which tax shall be substantially equivalent to the tax provided in RSA 77-B:10 and which shall be in lieu of the tax required in such section.

Source. 1970, 20:1. 1973, 544:9, eff. Sept. 1, 1973.