S.L. 123.2 Art. 13Recovery of deductions paid to the Commissioner from payees.

Where a payer fails to deduct tax in accordance with the provisions of these Rules from any emoluments, and he subsequently pays to the Commissioner the amount which should have been so deducted, he may recover that amount, but only that amount, in a manner approved by the Commissioner from the payee from whose emoluments it should have been deducted.