(a) Each employer required to deduct and withhold taxes under this article shall keep accurate records of all remuneration paid to his employees, including, but not limited to, remuneration paid in forms other than cash. The records shall contain the information required by rules issued by the commissioner.
(b) The records required to be kept pursuant to subsection (a) of this Code section and records relating to refunds shall be preserved and maintained for a period of at least four years after the date the tax to which they relate becomes due or the date the tax is paid, whichever is later.
Section: Previous 48-7-105 48-7-106 48-7-107 48-7-108 48-7-109 48-7-109.1 48-7-110 48-7-111 48-7-112 48-7-113 48-7-114 48-7-115 48-7-116 48-7-117 48-7-118 NextLast modified: October 14, 2016