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Title X TAXATION AND REVENUE

Chapter 143

previous next Effective - 01 Jan 1973, see footnotebottom

  143.211.  Credit for tax withheld. — Any amount of tax actually deducted and withheld under sections 143.011 to 143.996 in any calendar year shall be deemed to have been paid to the director of revenue on behalf of the person from whom withheld.  Such person shall be credited with having paid that amount for his taxable year beginning in such calendar year.

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(L. 1972 S.B. 549)

Effective 1-1-73


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

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