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.
Ark. Code Ann. § 26-51-916
Employer liable for amounts required to be withheld — Exceptions
Applied in 1 court decision — leading case Elmore v. United States (1988)
Most recently applied in Elmore v. United States (April 1988)
Acts 1965, No. 132, § 4; A.S.A. 1947, § 84-2076.1.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.