Article 3 - Income Tax Withholding, 7-3-1 through 7-3-13.
- Section 7-3-1 - Short title.
- Section 7-3-2 - Definitions.
- Section 7-3-3 - Tax withheld at source.
- Section 7-3-4 - Deductions considered taxes.
- Section 7-3-5 - Withholder liable for amounts deducted and withheld; exceptions.
- Section 7-3-6 - Date payment due.
- Section 7-3-7 - Statements of withholding.
- Section 7-3-8 - Copy of the statement of withholding to be furnished the withholdee.
- Section 7-3-9 - Withheld amounts credited against tax.
- Section 7-3-10 - Voluntary submission to act.
- Section 7-3-11 - Acts to be performed by agents; liability of third parties.
- Section 7-3-12 - Repealed.
- Section 7-3-13 - Withholding information return required; penalty.