TAXABILITY OF BENEFITS. 12.1.4.1. The District shall not treat the District contributions toward medical, dental, or vision benefits as compensation subject to income tax withholding unless the Internal Revenue Service or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state or local tax liability or penalty that may arise out of the implementation of this section.
Appears in 8 contracts
Samples: Contractual Agreement, Contractual Agreement, Contractual Agreement
TAXABILITY OF BENEFITS. 12.1.4.1. The District shall not treat the District contributions toward medical, dental, or vision benefits the Employee Benefit Account as compensation subject to income tax withholding unless the Internal Revenue Service or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state or local tax liability or penalty that may arise out of the implementation of this section.
Appears in 3 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
TAXABILITY OF BENEFITS. 12.1.4.1. 12.1.4.1 The District shall not treat the District contributions toward medical, dental, or vision benefits as compensation subject to income tax withholding unless the Internal Revenue Service or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state or local tax liability or penalty that may arise out of the implementation of this section.
Appears in 1 contract
Samples: Collective Bargaining Agreement