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This entry was published on 2014-09-22
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SECTION 677
Designation of third parties to perform acts required of employers
Tax (TAX) CHAPTER 60, ARTICLE 22, PART 5
§ 677. Designation of third parties to perform acts required of
employers.--In case a fiduciary, agent, or other person has the control,
receipt, custody, or disposal of, or pays the wages of an employee or
group of employees, employed by one or more employers, the tax
commission, under regulations promulgated by it, is authorized to
designate such fiduciary, agent, or other person to perform such acts as
are required of employers under this article and as the tax commission
may specify. Except as may be otherwise prescribed by the tax
commission, all provisions of law (including penalties) applicable in
respect of an employer shall be applicable to a fiduciary, agent, or
other person so designated but, except as so provided, the employer for
whom such fiduciary, agent, or other person acts shall remain subject to
the provisions of law (including penalties) applicable in respect of
employers.