GroundRules
Iowa Code § 97C.6: Collection of tax.
Where this section sits in the code
- Title III - PUBLIC SERVICES AND REGULATION (Ch. 80 - 122C)
- Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT
The tax imposed by sections 97C.5 and 97C.14 shall be collected by each employer from the employee by deducting the amount of the tax from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such taxes.
Collected 2026-09-14T19:40:02Z. Source file · JSON