54:8A-50 - Liability of employer required to withhold tax; special fund; right of action against employer - New Jersey Statutes

54:8A-50.  Liability of employer required to withhold tax;  special fund; right of action against employer
    Every employer required to deduct and withhold tax under this act is hereby  made liable for such tax.  For such purposes any amount required to be withheld  and paid over to the Division of Taxation shall be considered the tax of the  employer.  Any amount of tax actually deducted and withheld under this act  shall be held to be a special fund in trust for the Division of Taxation.  No  employee shall have any right of action against his employer in respect to any  moneys deducted and withheld from his wages and paid over to the Division of  Taxation in compliance or in intended compliance with this act.

     L.1961, c. 32, p. 152, s. 50, eff. May 29, 1961.  Amended by L.1961, c. 129,  p. 795, s. 34.