Alabama Statutes
§ 40-18-76 — Liability for Tax Withheld
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax·Div. 1 General Provisions
An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 40-18-76 (Liability for Tax Withheld) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1955, No. 289, p. 661, §7.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion