Every employer required to deduct and withhold tax under this chapter shall file a withholding tax return on forms prescribed and at the times prescribed by the tax administrator and pay over to the tax administrator or to a depositary designated by the tax administrator the taxes so required to be deducted and withheld. History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1991, ch. 6, art. 2, § 1; P.L. 1993, ch. 130, § 1.
Rhode Island Legal Code