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This entry was published on 2018-04-27
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SECTION 854
Payment of tax
Tax (TAX) CHAPTER 60, ARTICLE 24
§ 854. Payment of tax. Employers with payroll expense. The tax imposed
on the payroll expense of electing employers under section eight hundred
fifty-two of this article must be paid at the same time the electing
employer is required to remit payments under section six hundred
seventy-four of this chapter; provided however, that electing employers
subject to the provisions in section nine of this chapter must pay the
tax on the payroll expense at the same time as the withholding tax
remitted under the electronic payment reporting system and the
electronic funds transfer system authorized by section nine of this
chapter.