Article 17 - ENFORCEMENT AND ADMINISTRATIVE PROVISIONS
- Section 12-8-2010 - Liability of agent failing to withhold or pay tax
- Section 12-8-2020 - Refund of credit for overpayment
- Section 12-8-2030 - Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien
- Section 12-8-2040 - Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns