Credits, §48-7-112

Credit for withholding and other payments, §48-7-20. Overpayment, §48-7-112. Employer credits, §48-7-113. Dependent exemption. Withholding exemption allowance, §48-7-101. Distributions from pension or annuity fund, §48-7-101. Electronic filing requirements, failure to follow, §48-2-44.1. Employees incurring no income tax liability, §48-7-101. Employer’s liability, §48-7-108. Effect where employee pays tax not deducted and withheld, §48-7-109. Violation of notice of delinquency, §48-7-108. Evasion of tax, §48-7-127.