Chapter 62B - WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX

Section 62B:1 - Definitions
Section 62B:2 - Duty of employer to withhold; manner of computation; duty of commissioner
Section 62B:3 - Wages; clarification
Section 62B:4 - Withholding exemption certificates; duty of employee to furnish; forms
Section 62B:5 - Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
Section 62B:6 - Failure of employer to withhold, or to pay over taxes withheld; assessment
Section 62B:7 - Failure to withhold or pay over taxes; effect; penalty
Section 62B:9 - Credit against taxes
Section 62B:10 - Employer's liability
Section 62B:11A - Penalties
Section 62B:12 - Effect of payment
Section 62B:13 - Amount of estimated tax
Section 62B:14 - Underpayment of estimated tax; installments
Section 62B:15 - Credit on estimated tax payments