Ala. Admin. Code r. 810-3-76-.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-3-76-.01 - Liability For Tax Withheld

(1) Any person required under § 40-18-71, Code of Ala. 1975, and/or § 40-18-91 to withhold, account for, and pay over income tax shall be liable for the tax required to be withheld.

(a) "Person" as used herein includes an officer of a corporation or a member of a partnership or other entity whose duty it is to withhold, account for, and pay over the tax required under § 40-18-71.

(b) Any income tax withheld shall be deemed to be held in trust for the State of Alabama. See § 40-18-74(c).

(c) An employer or withholding tax agent is liable for any additional income tax withheld pursuant to an agreement as provided in § 40-18-71(e).

(2) Penalties for failure to withhold, account for and/or pay over the tax required under §§ 40-18-71, Code of Ala. 1975, and 40-18-75, and 40-18-91 are provided in § 40-2A-11, Code of Ala. 1975, § 40-29-70, Code of Ala. 1975, in addition to §§ 40-29-73, 40-29-74, and 40-29-75.

Author: Ewell Berry

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-2A-11, 40-18-71, 40-18-75, 40-18-76, 40-18-91, 40-29-70, 40-29-73, 40-29-74.

History: Adopted June 17, 1988. Amended February 8, 1989, filed March 20, 1989. Amended: Filed May 3, 2000; effective June 7, 2000.

Ala. Admin. Code r. 810-3-76-.01