§ 3-11-4-1

3-11-4.1. Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.The employee's tax imposed by this chapter may be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee or employer from liability for such contribution. If more or less than the correct amount of the contribution is paid or deducted with respect to any wages, proper adjustment, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the administrator shall prescribe. Source: SL 1980, ch 30, §11; SL 2006, ch 16, §2.