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Title X TAXATION AND REVENUE

Chapter 143

previous next Effective - 01 Jan 1973, see footnotebottom

  143.201.  Information statement for employee. — Every employer required to deduct and withhold tax under sections 143.011 to 143.996 from the wages of an employee shall furnish to each employee in respect to the wages paid by such employer to such employee during the calendar year on or before January thirty-first of the succeeding year, or, if his employment is terminated before the close of such calendar year, within thirty days from the date on which the last payment of wages is made, a written statement in a form prescribed by the director of revenue showing the amount of wages paid by the employer to the employee, the amount if any deducted and withheld as tax, and such other information as the director of revenue shall prescribe.

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(L. 1972 S.B. 549)

Effective 1-1-73


---- end of effective   01 Jan 1973 ----

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