143.211 Credit for tax withheld.

143.211. Credit for tax withheld. — Any amount of tax actually deducted and withheld under sections 143.011 to 143.996 in any calendar year shall be deemed to have been paid to the director of revenue on behalf of the person from whom withheld. Such person shall be credited with having paid that amount for his taxable year beginning in such calendar year. (L. 1972 S.B. 549) Effective 1-1-73, see § 143.109