Copy of the statement of withholding to be furnished the withholdee.

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A copy of the annual statement of withholding shall be furnished to the withholdee by the withholder on or before January 31 of the year following that for which the statement is made.

History: 1953 Comp., § 72-15-57, enacted by Laws 1961, ch. 243, § 9; 1990, ch. 64, § 6.

ANNOTATIONS

The 1990 amendment, effective July 1, 1990, substituted "withholdee" for "employee" in the section heading and in the text, and substituted "to the withholdee by the withholder" for "the employee" and "January 31" for "February 15".


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