§ 44-30-77. Employer’s failure to withhold.
If an employer fails to deduct and withhold Rhode Island personal income tax as required, and thereafter the employee’s tax against which the tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of the failure to deduct and withhold.
History of Section.P.L. 1971, ch. 8, art. 1, § 1.
Structure Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Section 44-30-71. - Requirement of withholding tax from wages.
Section 44-30-71.1. - Voluntary withholding of tax from military retirement payments.
Section 44-30-71.3. - Sale of real property by nonresidents — Withholding requirements.
Section 44-30-71.4. - Employee leasing companies — Payroll companies.
Section 44-30-72. - Withholding agreements.
Section 44-30-73. - Information statement for employee.
Section 44-30-74. - Credit for tax withheld.
Section 44-30-75. - Employer’s return and payment of withheld taxes.
Section 44-30-76. - Employer’s liability for withheld taxes — Violations — Penalties.
Section 44-30-77. - Employer’s failure to withhold.
Section 44-30-78. - Filing annual reconciliation of tax withheld.