39-71-2506. Remittance of old fund liability tax. An employer who is not required to withhold wages pursuant to 15-30-202 but who had an old fund liability tax obligation under 39-71-2503 during the preceding lookback period, as defined in 15-30-201, is subject to the same remittance schedules and filing requirements provided in 15-30-204 as employers paying wages subject to state income tax withholding under 15-30-202.

     History: En. Sec. 3, Ch. 572, L. 1995.