A. An employee receiving wages shall be entitled to the exemptions for whichsuch employee qualifies under the laws of the United States relating tofederal income taxes.
B. Every employee shall at the time of commencing employment furnish hisemployer with a signed withholding exemption certificate relating to thewithholding exemptions which he claims, which in no event shall exceed thesum of exemptions to which he is entitled.
C. Withholding exemption certificates shall take effect as of the beginningof the first payroll period ending, or the first payment of wages madewithout regard to a payroll period, on or after the date on which suchcertificate is so furnished, provided that certificates furnished beforeJanuary 1, 1983, shall be considered as furnished on that date.
D. A withholding exemption certificate which takes effect under this sectionshall continue in effect with respect to the employer until another suchcertificate takes effect under this section. If a withholding exemptioncertificate is furnished to take the place of an existing certificate, theemployer at his option may continue the old certificate in force with respectto all wages paid on or before the first status determination date, January 1or July 1, which occurs at least thirty days after the date on which such newcertificate is furnished.
E. If, on any day during the calendar year, the sum of withholding exemptionsto which the employee will be, or may reasonably be expected to be, entitledat the beginning of his next taxable year is different from the sum ofexemptions to which the employee is entitled on such day, the employee shallin such cases and at such times as the Tax Commissioner may prescribe,furnish the employer with a withholding exemption certificate relating to theexemptions which he claims with respect to such next taxable year, whichshall in no event exceed the sum of exemptions to which he will be, or mayreasonably be expected to be, so entitled. Exemption certificates furnishedpursuant to this subsection shall not take effect with respect to any paymentof wages made in the calendar year in which the certificate is furnished.
F. If, on any day during the calendar year, the sum of withholding exemptionsto which the employee is entitled is less than the sum of withholdingexemptions claimed by the employee on the withholding exemption certificatethen in effect with respect to him, the employee shall, within ten daysthereafter, furnish the employer with a new withholding exemption certificaterelating to the withholding exemptions which the employee then claims, whichshall in no event exceed the sum of exemptions to which he is entitled onsuch day. If, on any day during the calendar year, the sum of withholdingexemptions to which the employee is entitled is greater than the sum ofwithholding exemptions claimed, the employee may furnish the employer with anew withholding exemption certificate relating to the withholding exemptionswhich the employee then claims, which shall in no event exceed the sum ofexemptions to which he is entitled on such day.
G. Withholding exemption certificates shall be in such form and contain suchinformation as the Tax Commissioner may prescribe.
(Code 1950, § 58-151.11; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.)
A. An employee receiving wages shall be entitled to the exemptions for whichsuch employee qualifies under the laws of the United States relating tofederal income taxes.
B. Every employee shall at the time of commencing employment furnish hisemployer with a signed withholding exemption certificate relating to thewithholding exemptions which he claims, which in no event shall exceed thesum of exemptions to which he is entitled.
C. Withholding exemption certificates shall take effect as of the beginningof the first payroll period ending, or the first payment of wages madewithout regard to a payroll period, on or after the date on which suchcertificate is so furnished, provided that certificates furnished beforeJanuary 1, 1983, shall be considered as furnished on that date.
D. A withholding exemption certificate which takes effect under this sectionshall continue in effect with respect to the employer until another suchcertificate takes effect under this section. If a withholding exemptioncertificate is furnished to take the place of an existing certificate, theemployer at his option may continue the old certificate in force with respectto all wages paid on or before the first status determination date, January 1or July 1, which occurs at least thirty days after the date on which such newcertificate is furnished.
E. If, on any day during the calendar year, the sum of withholding exemptionsto which the employee will be, or may reasonably be expected to be, entitledat the beginning of his next taxable year is different from the sum ofexemptions to which the employee is entitled on such day, the employee shallin such cases and at such times as the Tax Commissioner may prescribe,furnish the employer with a withholding exemption certificate relating to theexemptions which he claims with respect to such next taxable year, whichshall in no event exceed the sum of exemptions to which he will be, or mayreasonably be expected to be, so entitled. Exemption certificates furnishedpursuant to this subsection shall not take effect with respect to any paymentof wages made in the calendar year in which the certificate is furnished.
F. If, on any day during the calendar year, the sum of withholding exemptionsto which the employee is entitled is less than the sum of withholdingexemptions claimed by the employee on the withholding exemption certificatethen in effect with respect to him, the employee shall, within ten daysthereafter, furnish the employer with a new withholding exemption certificaterelating to the withholding exemptions which the employee then claims, whichshall in no event exceed the sum of exemptions to which he is entitled onsuch day. If, on any day during the calendar year, the sum of withholdingexemptions to which the employee is entitled is greater than the sum ofwithholding exemptions claimed, the employee may furnish the employer with anew withholding exemption certificate relating to the withholding exemptionswhich the employee then claims, which shall in no event exceed the sum ofexemptions to which he is entitled on such day.
G. Withholding exemption certificates shall be in such form and contain suchinformation as the Tax Commissioner may prescribe.
(Code 1950, § 58-151.11; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.)
A. An employee receiving wages shall be entitled to the exemptions for whichsuch employee qualifies under the laws of the United States relating tofederal income taxes.
B. Every employee shall at the time of commencing employment furnish hisemployer with a signed withholding exemption certificate relating to thewithholding exemptions which he claims, which in no event shall exceed thesum of exemptions to which he is entitled.
C. Withholding exemption certificates shall take effect as of the beginningof the first payroll period ending, or the first payment of wages madewithout regard to a payroll period, on or after the date on which suchcertificate is so furnished, provided that certificates furnished beforeJanuary 1, 1983, shall be considered as furnished on that date.
D. A withholding exemption certificate which takes effect under this sectionshall continue in effect with respect to the employer until another suchcertificate takes effect under this section. If a withholding exemptioncertificate is furnished to take the place of an existing certificate, theemployer at his option may continue the old certificate in force with respectto all wages paid on or before the first status determination date, January 1or July 1, which occurs at least thirty days after the date on which such newcertificate is furnished.
E. If, on any day during the calendar year, the sum of withholding exemptionsto which the employee will be, or may reasonably be expected to be, entitledat the beginning of his next taxable year is different from the sum ofexemptions to which the employee is entitled on such day, the employee shallin such cases and at such times as the Tax Commissioner may prescribe,furnish the employer with a withholding exemption certificate relating to theexemptions which he claims with respect to such next taxable year, whichshall in no event exceed the sum of exemptions to which he will be, or mayreasonably be expected to be, so entitled. Exemption certificates furnishedpursuant to this subsection shall not take effect with respect to any paymentof wages made in the calendar year in which the certificate is furnished.
F. If, on any day during the calendar year, the sum of withholding exemptionsto which the employee is entitled is less than the sum of withholdingexemptions claimed by the employee on the withholding exemption certificatethen in effect with respect to him, the employee shall, within ten daysthereafter, furnish the employer with a new withholding exemption certificaterelating to the withholding exemptions which the employee then claims, whichshall in no event exceed the sum of exemptions to which he is entitled onsuch day. If, on any day during the calendar year, the sum of withholdingexemptions to which the employee is entitled is greater than the sum ofwithholding exemptions claimed, the employee may furnish the employer with anew withholding exemption certificate relating to the withholding exemptionswhich the employee then claims, which shall in no event exceed the sum ofexemptions to which he is entitled on such day.
G. Withholding exemption certificates shall be in such form and contain suchinformation as the Tax Commissioner may prescribe.
(Code 1950, § 58-151.11; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.)
