Texas Attorney General Opinion: O-5408 Page: 4 of 6
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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Honorable Geo. H. Sheppard - page 4 0-5408
evinces a legislative intent to give its consent that the Con-
gress, during the war, may require officers and employees of
this State and its instrumentalities having control as such
ever the payment of salaries and wages to withhold from such
wages and salaries Federal income taxes assessed thereon
against the persons to whom the wages or salaries are due.
Since the chief effect of the Current Tax Payment
Act of 1943 to apply the withholding provisions of the
Federal Internal Revenue Act of 1942 not only to the Federal
Victory Income Tax, but also to taxes on incorre generally,
you are advised that, in the opinion of this De-artment, S. B.
No. 2. required all officers and employees of this State, its
agencies, instrumentalities, political subdivisions, and
municipalities, to comply with the withholding provisions of
the Current Tax Payment Act of 1943.
Very truly yours
ATTORNEY GENERAL OF TEXAS
By R. W. Fairchild
RWF -MR//p am
APPROVED July 1, 1943
GERALD C. MANN
ATTORNEY GENERAL OF TEXAS
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-5408, text, 1943; (https://texashistory.unt.edu/ark:/67531/metapth262680/m1/4/?q=war: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.