§ 44-30-75 - Employer's return and payment of withheld taxes.
SECTION 44-30-75
§ 44-30-75 Employer's return and paymentof withheld taxes. – Every employer required to deduct and withhold tax under this chapter shallfile a withholding tax return on forms prescribed and at the times prescribedby the tax administrator and pay over to the tax administrator or to adepositary designated by the tax administrator the taxes so required to bededucted and withheld.