33336

Any person who pays interest and is required to deduct and withhold from any person receiving payments from interest such income taxes as provided in § 30279 of this title of the Code or the regulations promulgated by the Secretary pursuant to the Code, shall remit to the Secretary the taxes thus deducted and withheld for one calendar month, not later than the tenth (10th) day following the close of the calendar month in which such taxes were deducted and withheld. History —Jan. 31, 2011, No. 1, § 6080.06, retroactive to Jan. 1, 2011.