15-30-2502. Withholding of tax from wages. (1) Each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.
(2) An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.
(3) A disregarded entity and its owner are considered to be a single employer for the purposes of this part.