Liability for Tax Withheld.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Income Taxes.
  5. Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
  6. General Provisions.
  7. Liability for Tax Withheld.

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Section 40-18-76

Liability for tax withheld.

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.

(Acts 1955, No. 289, p. 661, §7.)


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