Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0007.110 Earnings Withholding Order on Seaman's Wages. Pursuant to 46 U.S.C. section 11108, wages due or accruing to a seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel, may not be withheld under the tax laws of a state or a political subdivision of a state. Therefore, an employer was required, under federal law, to refuse to honor the Board's Earnings Withholding Order.
However, 46 U.S.C. section 11108 does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same state if withholding is under voluntary agreement between the seaman and the employer of seaman. 7/31/95.