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This entry was published on 2014-09-22
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SECTION 673
Credit for tax withheld
Tax (TAX) CHAPTER 60, ARTICLE 22, PART 5
§ 673. Credit for tax withheld. Wages upon which tax is required to be
withheld shall be taxable under this article as if no withholding were
required, but any amount of tax actually deducted and withheld under
this article in any calendar year shall be deemed to have been paid to
the tax commission on behalf of the person from whom withheld, and such
person shall be credited with having paid that amount of tax for the
taxable year beginning in such calendar year. For a taxable year of less
than twelve months, the credit shall be made under regulations of the
tax commission.