West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-75 - Employer's Liability For Withheld Taxes
Universal Citation: 110 WV Code of State Rules 110-21-75
Current through Register Vol. XLI, No. 38, September 20, 2024
75.1. Every employer required to deduct and withhold West Virginia income tax from the wages of an employee is liable for the payment of such tax regardless of whether such tax is collected from the employee by the employer. To the extent not inconsistent with the provisions of the West Virginia Personal Income Tax Act, all of the provisions of W. Va. Code '11-10-1 et seq. relating to assessment and collection of taxes, and to penalties, additions to tax and interest in respect thereto, shall apply to every employer required to withhold tax.
75.1.1. Where the
employer deducts less than the correct amount of tax or fails to deduct any
part of the tax, he is nevertheless liable for the correct amount of tax.
75.1.1.1. Exception. - If an employer fails
to deduct and withhold tax as required and thereafter the tax against which
such tax may be credited is paid, the tax so required to be deducted and
withheld shall not be collected from the employer, but the employer remains
liable for any penalties, additions to tax and interest otherwise applicable
for failure to deduct and withhold.
75.1.2. An employer is relieved of liability
to any other person for the amount of income tax withheld and paid over to the
Tax Commissioner, and no employee shall have any right of action against his
employer in respect to any monies deducted and withheld from his wages and paid
over to the Tax Commissioner in compliance or intended compliance with the West
Virginia Personal Income Tax Act.
75.1.3. Any amount of tax withheld shall,
with respect to the recipient of the wages, be deemed to have been paid by him
and shall, in the hands of the employer or withholding agent, constitute a
special fund in trust for the Tax Commissioner.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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