71.613 Farmland preservation credit, 2010 and beyond. SUBCHAPTER X WITHHOLDING 71.63 Definitions. 71.64 Employers required to withhold. 71.65 Filing returns or reports. 71.66 Employee exemption certificates. 71.67 General provisions. SUBCHAPTER XI INFORMATION RETURNS 71.68 Definitions. 71.70 Rents or royalties. 71.71 Wages subject to withholding.