Part VII. Withholding of Tax
- § 7316. Definitions
- § 7316.1. Requirement of Withholding Tax
- § 7316.2. Withholding Tax Requirement for Nonemployer Payors
- § 7317. Information Statement
- § 7317.1. Information Statement for Nonemployer Payors
- § 7317.2. Information Statement for Payees
- § 7318. Time for Filing Withholding Returns
- § 7318.1. Time for Filing Payors' Returns
- § 7319. Payment of Taxes Withheld
- § 7319.1. Payment of Taxes Withheld for Nonemployer Payors
- § 7320. Liability for Withheld Taxes
- § 7320.1. Payor's Liability for Withheld Taxes
- § 7321. Failure to Withhold
- § 7321.1. Bulk and Auction Sales and Transfers, Notice
- § 7321.2. Payor's Failure to Withhold
- § 7322. Designation of Third Parties to Perform Acts Required of Employers
- § 7323. When Withholding Not Required