11.0521 Section 3402(c)(1) amended.

Cite as [A.S.C.A. 11.0521]

Section 3402(c)(1), relating to wage bracket withholding with respect to collection of income tax at source on wages, is amended to read as follows:

"(c) Wage bracket withholding:

(1)(A) In lieu of the tax required to be deducted and withheld under subsection(a)(l), the employer may elect to deduct and withhold upon the wages paid to an employee a tax determined in accordance with the tables provided in this subsection;

(B) In lieu of the tax required to be deducted and withheld under subsection(a)(a), the employer may elect to deduct and withhold upon the wages paid to an employee a tax determined as one-ninth of the tax determined in accordance with the tables provided in this subsection as if the number of withholding exemptions claimed is zero.

History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-1 34.