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2001 SESSION

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SB 852 Filing annual return with employee withholding by electronic means.

Introduced by: Kevin G. Miller | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Filing the annual return with employee withholding tax statements by electronic means. Provides that an employer who furnishes 250 or more withholding tax statements to employees must file the annual withholding report using an electronic medium. An employer who furnishes less than 250 statements may file the annual report using an electronic medium. This requirement is effective for annual reports filed on and after January 1, 2002, and the Tax Commissioner may waive the requirement if it creates an unreasonable burden on the employer. The Tax Commissioner is to adopt guidelines providing standards for filing the annual report on an electronic medium. This bill is idnetical to HB 1774.


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