An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment.
History: (Acts 1955, No. 289, p. 661, §7.)
Liability for Tax Withheld
Ala. Code § 40-18-76 — under Title 40.
Ala. Code § 40-18-76