Voluntary submission to act.

Checkout our iOS App for a better way to browser and research.

Any employee whose participation under the Withholding Tax Act is not mandatory may subject himself or herself to its provisions with the consent of the employer.

History: 1953 Comp., § 72-15-66, enacted by Laws 1961, ch. 243, § 18; 1990, ch. 64, § 8.

ANNOTATIONS

The 1990 amendment, effective July 1, 1990, inserted "or herself" following "himself" and substituted "the employer" for "his employer".


Download our app to see the most-to-date content.