As used in this chapter unless otherwise required by the context: (1) "Person" includes an individual, trust, estate, partnership, receiver, association, company, corporation, or any other entity including the United States, a state, a political subdivision or agency of the United States or any state, and a municipality located in this State. (2) "Withholding agent" means a person required to withhold income taxes under the provisions of this chapter. (3) "Employee" includes a resident individual receiving wages, as defined in Section 12-8-520(D), for services regardless of where the services are rendered and nonresident individual receiving wages, as defined in Section 12-8-520(D), for services rendered in this State. (4) "Employer" means the person for whom an individual performs or performed a service, of whatever nature, as the employee of the person. (5) "Nonresident" means an individual domiciled outside this State and an entity whose principal place of business is outside of this State. For corporations, principal place of business is defined in Section 12-6-30(9). This definition does not apply to Section 12-8-580. (6) "Internal Revenue Code" means the Internal Revenue Code as defined in Section 12-6-40(A). (7) All definitions provided in Chapter 6 of this title are applicable for purposes of this chapter unless otherwise provided or required by the context. Withholding Required
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