§383-163.6 Voluntary deduction and withholding of federal and state income taxes. (a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that:
(b) Amounts deducted and withheld from unemployment compensation shall remain in the unemployment compensation fund until transferred to the federal, state, or local taxing authority as a payment of income tax.
(c) The director shall follow all procedures specified by the United States Department of Labor, the federal Internal Revenue Service, and the state department of taxation, pertaining to the deducting and withholding of income tax.
(d) Amounts shall be deducted and withheld under this section only after any other amounts allowed under chapter 383 are deducted and withheld. [L 1996, c 157, §2; am L 2025, c 214, §7]