133.1 All sums which the employer has withheld from employees shall be deemed to be held in trust by the employer for the District.

133.2 With each return filed, every employer shall remit to the Deputy Chief Financial Officer not less than the full amount of the tax which that employer was required to withhold during the filing period covered by the return.

133.3 If, in any filing period, more than the correct amount of tax has been withheld, the amount actually withheld shall be remitted to the District.

133.4 Depository payments shall not be estimated, but shall be the actual amount of tax liability for the period for which payment is made.

SOURCE: Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 310.6; as amended by Final Rulemaking published at 28 DCR 1323 (March 27, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 413 (January 23, 1981).