In the case of hourly employees, where a payroll continues past December 31, 1972 and such payroll does not end until a period in January, 1973, the payroll shall be considered a split- payroll, and as such will not be subject to withholding tax under Chapter 183 effective January 1, 1973.
Only the first full pay for hourly employees earned after January 1, 1973, and all payrolls thereafter, will become subject to withholding under Chapter 183.
All salaried employees paid on a calendar month will be subject to withholding under Chapter 183 as of January 1, 1973.
(Res. 402. Passed 11-27-72.)