An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
Division 1 - General Provisions.
Section 40-18-70 - Definitions.
Section 40-18-71 - Withholding Tax.
Section 40-18-72 - Included and Excluded Wages.
Section 40-18-73 - Withholding Certificates.
Section 40-18-73.1 - Provisional Employers.
Section 40-18-74 - Payment of Amounts Withheld.
Section 40-18-75 - Statement to Be Furnished Employee.
Section 40-18-76 - Liability for Tax Withheld.
Section 40-18-77 - Refund to Employer.
Section 40-18-78 - Credit for Tax Withheld.
Section 40-18-79 - Overpayment of Tax.
Section 40-18-81 - Optional Short Form Tax.