Page:United States Statutes at Large Volume 70.djvu/128

 72

PUBLIC LAW 460-MAR. 31, 1956

[70 ST T. A

paragraph (4) of subsection (a) of this section is in jeopardy, he may require the employer to make such a return and pay such tax at any time. " (6) PAYMENT OF ESTIMATED TAX.—The estimated tax provided for in this article shall be paid as follows: " (A) If the declaration is filed on or before April 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration; the second and third on July 15 and October 15 respectively, of the taxable year and the fourth on January 15 of the succeeding taxable year. " (B) If the declaration is filed after April 15 and not after July 15 of the taxable year and is not required by this article to be filed on or before April 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration; the second on October 15 of the taxable year and the third on January 15 of the succeeding taxable year. " (C) If the declaration is filed after July 15 and not after October 15 of the taxable year and is not required by this article to be filed on or before July 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year. " (D) If the declaration is filed after October 15 of the taxable year, and is not required by this article to be filed on or before October 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration. " (E) If the declaration is filed after the time prescribed in this article, including cases where extensions of time have been granted, subparagraphs (B), (C) and (D) of paragraph (6) of subsection (a) of this section shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in this article, and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. Amended decia^^{7) If any amendment of a declaration is filed, the remaining installments, if any, shall be ratably increased or decreased, as the case may be, to reflect the respective increase or decrease in the estimated tax by reason of such amendment, and if any amendment is made after October 15 of the taxable year any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment. "(8) I n the application of paragraphs (4), (5), (6) and (7) of subsection (a) of this section to taxpayers reporting income on a fiscal year basis, there shall be substituted for the dates specified therein, the months corresponding thereto." SEC. 11. Section 8 of title X II of said Act (D. C. Code, sec. 4 7 1586g) is amended by insertijig " (a) " after "SEC. 8." and by adding at the end thereof the following new subsections: "(b) WITHHOLDING or TAX BY EMPLOYER.—Every employer making payment of wages on or after October 1, 1956, to any employee as defined in this article, shall deduct and withhold a tax upon such wages, such tax to be determined by one of the following methods, to be elected by the employer, subject to the approval of the Assessor, with respect to any employee—

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