GroundRules
15-30-2545: Withheld taxes held in trust for state.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 25. Estimated Tax and Withholding
Each remitter that deducts and withholds the amounts under the provisions of 15-30-2536 through 15-30-2547 shall hold the amounts in trust for the state.
Collected 2026-09-14T04:47:18Z. Source file · JSON