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15-30-2501. Definitions.
15-30-2502. Withholding of tax from wages.
15-30-2503. Employer liable for withholding taxes and statements.
15-30-2504. Schedules for remitting income withholding taxes -- records.
15-30-2505. Amount withheld considered as tax collected.
15-30-2506. Annual withholding statement.
15-30-2507. Annual statement by employer.
15-30-2508. Withheld taxes held in trust for state.
15-30-2509. Violations by employer -- penalties, interest, and remedies.
15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance.
15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government.
15-30-2512. Estimated tax -- payment -- exceptions -- interest.
15-30-2513. through reserved.
15-30-2521. Policy and purpose.
15-30-2522. Withholding of lottery winnings.
15-30-2523. Determination of employer status.
15-30-2524. through reserved.
15-30-2531. Credits and refunds -- period of limitations.
15-30-2532. through reserved.
15-30-2536. Short title.
15-30-2537. Definitions.
15-30-2538. Withholding required on mineral royalty payments.
15-30-2539. Withholding -- no application under certain conditions.
15-30-2540. Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address.
15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records.
15-30-2542. Amount of royalty payment withheld considered taxes collected.
15-30-2543. Annual withholding statement to royalty owner.
15-30-2544. Remitter to furnish annual statement to department.
15-30-2545. Withheld taxes held in trust for state.
15-30-2546. Violations by remitter -- penalties -- interest -- remedies.
15-30-2547. Rulemaking authority.