W. Va. Code R. § 110-21-75

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-75 - Employer's Liability For Withheld Taxes

75.1. Every employer required to deduct and withhold West Virginia income tax from the wages of an employee is liable for the payment of such tax regardless of whether such tax is collected from the employee by the employer. To the extent not inconsistent with the provisions of the West Virginia Personal Income Tax Act, all of the provisions of W. Va. Code '11-10-1 et seq. relating to assessment and collection of taxes, and to penalties, additions to tax and interest in respect thereto, shall apply to every employer required to withhold tax.

75.1.1. Where the employer deducts less than the correct amount of tax or fails to deduct any part of the tax, he is nevertheless liable for the correct amount of tax.

75.1.1.1. Exception. - If an employer fails to deduct and withhold tax as required and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer remains liable for any penalties, additions to tax and interest otherwise applicable for failure to deduct and withhold.

75.1.2. An employer is relieved of liability to any other person for the amount of income tax withheld and paid over to the Tax Commissioner, and no employee shall have any right of action against his employer in respect to any monies deducted and withheld from his wages and paid over to the Tax Commissioner in compliance or intended compliance with the West Virginia Personal Income Tax Act.

75.1.3. Any amount of tax withheld shall, with respect to the recipient of the wages, be deemed to have been paid by him and shall, in the hands of the employer or withholding agent, constitute a special fund in trust for the Tax Commissioner.

W. Va. Code R. § 110-21-75