S.L. 372.14 Art. 16Recovery by payers of amounts not deducted but paid.

Where a payer fails to deduct tax in accordance with the provisions of these rules from any emoluments and he subsequently pays to the Commissioner the amount which should have been so deducted, he may recover that amount, but only that amount, in a manner approved by the Commissioner, from the payee from whose emoluments it should have been deducted.