West Virginia § 11-21-76 Employer's failure to withhold

West Virginia Statutes

§ 11-21-76 — Employer's failure to withhold

West Virginia § 11-21-76

Ch. 11TAXATION

Art. 21PERSONAL INCOME TAX

This text of West Virginia § 11-21-76 (Employer's failure to withhold) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-21-76 (2026).

Text

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 shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.

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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 shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.