§ 44-30-78 - Filing annual reconciliation of tax withheld.

SECTION 44-30-78

   § 44-30-78  Filing annual reconciliation oftax withheld. – A reconciliation of tax withheld must be filed by the employer with thedivision of taxation on or before January 31 following the close of thecalendar year in accordance with rules and regulations prescribed by the taxadministrator.