REVENUE AND TAXATION ment of tax not deducted and withheld; effect on employee’s income tax liability resulting from employer’s failure to withhold tax

Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article. Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state. Employer’s records; contents; period of preservation. Employee refunds and credits; procedures. Employer refunds and credits; procedure; claim for abatement of overassessment. Estimated income tax due from individuals; returns, exemptions, and limitations; applicability to fiduciaries. Time for filing estimated income tax by individuals. Installment payments of estimated tax by individuals. Estimated income tax by corporations. [Reserved] Time for filing declarations of estimated income tax by corporations. Installment payments of estimated tax by corporations. Failure by taxpayer to pay estimated income tax. Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time. Nondeductibility to employer of tax deducted and withheld. Disregard of fractional parts of dollar in allowance of credits or refunds or in as- sessment or collection of deficiencies or underpayments. Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction. Application of article to short taxable years. Assessable penalties and interest. Other violations of article; penalties. Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents. Withholding tax on distributions to nonresident members of partnerships, Subchapter “S” corporations, and limited liability companies. 48-7-125. 48-7-126. 48-7-127.