Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause.
Section: Previous 26-51-906 26-51-907 26-51-908 26-51-909 26-51-910 26-51-911 26-51-912 26-51-913 26-51-914 26-51-915 26-51-916 26-51-917 26-51-918 26-51-919 NextLast modified: November 15, 2016