Article 5 - WITHHOLDING REQUIRED
- Section 12-8-510 - Parties subject to withholding laws
- Section 12-8-520 - Incomes subject to withholding and amounts to be withheld
- Section 12-8-530 - Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged
- Section 12-8-540 - Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption
- Section 12-8-550 - Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption
- Section 12-8-560 - Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department
- Section 12-8-570 - Withholding by trust or estate from distribution to nonresident beneficiary; exemptions
- Section 12-8-580 - Withholding by buyer of real property or associated tangible personal property from nonresident seller
- Section 12-8-590 - Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns
- Section 12-8-595 - Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents
- Section 12-8-600 - Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding