§ 44-30-72 - Withholding agreements.
SECTION 44-30-72
§ 44-30-72 Withholding agreements. –The tax administrator may enter into agreements with the tax departments ofother states, which require income tax to be withheld from the payment of wagesand salaries, so as to govern the amounts to be withheld from the wages andsalaries of residents of those states under provisions of this chapter. Theagreements may provide for recognition of anticipated tax credits indetermining the amounts to be withheld and, under regulations prescribed by thetax administrator, may relieve employers in this state from withholding incometax on wages and salaries paid to nonresident employees. The agreementsauthorized by this subsection are subject to the condition that the taxdepartments of the other states grant similar treatment to residents of thisstate.