389‑1 What this Division is about389‑1 What this Division is about

#### 389‑1 What this Division is about Employers may notify to the Commissioner certain amounts that are the subject of notification or reporting obligations under other provisions of the taxation law. Substantial employers must (unless they are exempted) notify most of those amounts to the Commissioner under this Division. In many cases this Division has the effect of bringing forward the due dates for notification or reporting under the other provisions, but notifying under this Division may reduce an employer’s obligations to notify or report under the other provisions. Table of sections 389‑5 Required reporting by substantial employers 389‑10 Exemptions 389‑15 Voluntary reporting by employers 389‑20 Effect on reporting requirements under Subdivision 16‑C 389‑25 Grace periods for correcting false or misleading notifications