§ 59-10-401. Definitions.

§ 59-10-402. Requirement of withholding.

§ 59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax. (Effective 5/13/2014)

§ 59-10-404. Extension of withholding to payments other than wages.

§ 59-10-405. Voluntary withholding agreements.

§ 59-10-405.5. Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.

§ 59-10-406. Collection and payment of tax.

§ 59-10-407. Withholding tax prepayments.

§ 59-10-408. Withholding rules -- Agreements with federal government.