GroundRules
Ala. Code § 40-18-76: Liability for Tax Withheld.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
- Division 1 General Provisions.
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.
Collected 2026-09-03T14:01:52Z. Source file · JSON