Legal Opinion
Ago
Florida Attorney General Reports
Decided October 9, 1991Published
1Opinion of the Court
Honorable Gerald Lewis Comptroller
QUESTION:
1. What authority exists for state government to pay the tax imposed by 26 U.S.C. § 3101?
2. Does the governmental entity have an enforceable undisputed claim against the employee and an obligation to seek reimbursement for the uncollected employee tax which the governmental entity remitted to the Internal Revenue Service on behalf of the employee?
3. Under what circumstance, if any, may a governmental entity either before or after certification under s. 17.041(5), F.S., legally discharge or forgive the claim without receipt of reimbursement?
SUMMARY:
1.…
2Cases cited5 opinions
- Otte v. United StatesSupreme Court of the United States · 1974
- United States v. T. E. Hill, Jr. And Larry Moore, T. E. Hill, Jr. And Larry Moore v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- United States v. FogartyCourt of Appeals for the Eighth Circuit · 1947
- James R. Cash v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Williams v. Public Utility Protective LeagueSupreme Court of Florida · 1938