§ 674. Employer's return and payment of withheld taxes. (a) General.\nEvery employer required to deduct and withhold tax under this article\nshall file a withholding return and pay over to the tax commission or to\na depositary designated by the tax commission, the taxes so required to\nbe deducted and withheld, as hereafter prescribed.\n (1) If, after having made a payroll, an employer has been required to\ndeduct and withhold, but has not paid over, a cumulative aggregate\namount of seven hundred dollars or more of tax during a calendar\nquarter, such employer shall file a return and pay over the tax. If an\nemployer was required to remit a cumulative aggregate amount of less\nthan fifteen thousand dollars in withholding tax during the calendar\nyear which precedes the previous calendar year, the tax shall be paid\nover on or before the fifth business day following the date of making\nsuch a payroll. If an employer was required to remit a cumulative\naggregate amount more than or equal to fifteen thousand dollars in\nwithholding tax during the calendar year which precedes the previous\ncalendar year, the tax shall be paid over on or before the third\nbusiness day following the date of making such a payroll. In the case of\nan "educational organization" as defined in paragraph two of subsection\n(a) of section nine of this chapter or a "health care provider" as\ndefined in paragraph four of subsection (a) of section nine of this\nchapter, the tax shall be paid over on or before the fifth business day\nfollowing the date of making such a payroll.\n (2) If, at the close of any calendar quarter, an employer has been\nrequired to deduct and withhold, but has not paid over, a cumulative\naggregate amount of less than seven hundred dollars of tax during such\ncalendar quarter, such employer shall pay over the tax with the\nquarterly combined withholding, wage reporting and unemployment\ninsurance return required to be filed for such quarter by paragraph four\nof this subsection, on or before the last date prescribed by such\nparagraph for filing such return.\n (3) If an employer makes more than one payroll per week, then such\nemployer shall determine the applicability of the rules described in\nparagraphs one and two of this subsection measured by the last payroll\nmade within the week by such employer; provided, however, that in any\nweek in which the end of a quarter occurs between the making of payrolls\nby an employer, any tax required to be deducted and withheld in a\npayroll or payrolls made during such week prior to or on the end of the\nquarter shall be paid over. If an employer was required to remit a\ncumulative aggregate amount of less than fifteen thousand dollars in\nwithholding tax during the calendar year which precedes the previous\ncalendar year, the tax shall be paid over on or before the fifth\nbusiness day following the date of making the last payroll in such\nquarter. If an employer was required to remit a cumulative aggregate\namount more than or equal to fifteen thousand dollars in withholding tax\nduring the calendar year which precedes the previous calendar year, the\ntax shall be paid over on or before the third business day following the\ndate of making the last payroll in such quarter. In the case of an\n"educational organization" as defined in paragraph two of subsection (a)\nof section nine of this chapter or a "health care provider" as defined\nin paragraph four of subsection (a) of section nine of this chapter, the\ntax shall be paid over on or before the fifth business day following the\ndate of making such a payroll. For purposes of this paragraph, the term\n"week" shall mean the period Sunday through Saturday.\n (4) (A) All employers described in paragraph one of subsection (a) of\nsection six hundred seventy-one of this part, including those whose\nwages paid are not sufficient to require the withholding of tax from the\nwages of any of their employees, all employers required to provide the\
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