Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-707-2
Liability for tax
# (a)
Every employer required under the Income Tax Act to deduct and withhold tax from the wages of an employee is liable for the payment of such tax whether or not it is collected from the employee. If, for example, an employer deducts less than the correct amount of the tax, or fails to deduct any part of the tax, such employer is nevertheless liable for the correct amount of the tax.
# (b)
If an employer fails to deduct and withhold the tax as required under the Income Tax Act, and thereafter the income tax against which the withheld tax may be credited is paid by the employee, the employer shall not be liable for the withholding tax. However, despite such payment of the withholding tax, such employer shall still be liable for any penalties and interest (which shall accrue from the time at which the tax was required to be paid over to the department until the time at which the tax is paid either by the employee or by the employer) otherwise attributable to the employer's failure to deduct and withhold. Such employer shall not be relieved of liability for the payment of the tax required to be withheld unless the employer can prove that the tax has been paid.
# (c)
While this section pertains to Section 12-707 of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.
Amendment history
November 18, 1994; amended February 28, 2002, applicable to taxable years beginning on or after January 1, 2002
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-705(b)-1 · Professional athletes and entertainers
- 12-705(b)-2 · Gambling winnings
- 12-705(b)-3 · Withholding for resident individuals who are recipients of
- 12-705(b)-4 · Distributions
- 12-705(b)-5 · Liability of third parties paying wages
- 12-705(c)-1 · Voluntary withholding other than by employers
- 12-705(c)-2 · Voluntary withholding by employers
- 12-705(c)-3 · Voluntary withholding for military retirees
- 12-705(c)-4 · Voluntary withholding for civil service retirees
- 12-706(b)-1 · Wage and tax statement
- 12-706(c)-1 · Withheld amounts to be credited against income tax…
- 12-707-1 · Schedule for filing withholding tax returns and payment of
- 12-707-2 · Liability for tax
- 12-707-3 · Withheld taxes trust fund
- 12-708-1 · Accounting period
- 12-708-2 · Change of accounting period
- 12-708-3 · Method of changing accounting period
- 12-708-4 · Short taxable year resulting from a change in accounting
- 12-708-5 · Connecticut returns of trusts, estates or partnerships for…
- 12-708-6 · Accounting methods
- 12-708-7 · Change of accounting method
- 12-708-8 · Change other than from accrual to installment method of
- 12-708-9 · Change from accrual to installment method of accounting
- 12-711(b)-1 · Connecticut adjusted gross income derived from or…
- 12-711(b)-2 · Income and deductions from Connecticut sources—general