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2002 SESSION

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SB 298 Estimated withholding taxes; accelerated payment by employers.

Introduced by: John H. Chichester | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Estimated withholding taxes; accelerated payment by employers. Requires employers to accelerate estimated withholding tax liability payments for the last filing period of the month ending June 30. Such payments must be made on or before June 25 and must be at least 90 percent of the withholding tax liability for the period. A credit will be given on the return due July 31 for the payment made by June 25.

Failure to make the payment by June 25 will result in a penalty equal to 30 percent of the tax that should have been paid.

FULL TEXT

• 01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 024303208  pdf | impact statement

HISTORY

• 01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 024303208
• 01/09/02  Senate: Referred to Committee on Finance
• 02/13/02  Senate: Left in Finance