67-4-1709 - Liability for tax by certain individuals Employer's option to remit.
67-4-1709. Liability for tax by certain individuals Employer's option to remit.
Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in § 67-4-1702(a) shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this part on behalf of persons subject to the tax who are employed by such employer.
[Acts 1993, ch. 485, §§ 1, 2; 2003, ch. 138, §§ 1, 2; 2003, ch. 355, § 53; 2003, ch. 418, § 8.]