Section 9-134. ADJUSTMENT OR REFUND OF WITHHOLDING TAX DEDUCTED

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134.1If, in any filing period, more than the correct amount of tax is deducted from any wage payment, the over-collection shall be repaid to the employee(s) only in another filing period of the same calendar year.

134.2The employer shall obtain and keep as a part of the employer's records the written receipt of the employee showing the date and the amount of the repayment.

134.3Each over-collection not repaid and receipted for the employee shall be reported and paid to the D.C. Treasurer.

134.4Adjustments of prior returns shall be made in accordance with instructions issued by the Deputy Chief Financial Officer.

source

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 310.7.

                    
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