143.211. Credit for tax withheld.
Credit for tax withheld.
143.211. Any amount of tax actually deducted and withheldunder sections 143.011 to 143.996 in any calendar year shall bedeemed to have been paid to the director of revenue on behalf ofthe person from whom withheld. Such person shall be creditedwith having paid that amount for his taxable year beginning insuch calendar year.
(L. 1972 S.B. 549)Effective 1-1-73