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26-51-916. Employer liable for amounts required to be withheld — Exceptions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-916. Employer liable for amounts required to be withheld — Exceptions.
Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-916
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-916
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f13fb254510af09177217120e19a0962150fcf822f077261a8aec7637ff300ac
Source location: content.xml paragraph 14989
Stored source content
26-51-916. Employer liable for amounts required to be withheld — Exceptions.
Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause.
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