Cases from cite.case.law:

S. HUMPHREY, v. RAV INVESTIGATIVE SECURITY SERVICES LTD. ABC, 169 F. Supp. 3d 489 (S.D.N.Y. 2016)

. . . . § 531.38 ("Taxes which are assessed against the employee and which are collected by the employer and . . .

RAMOS- BARRIENTOS, C. v. C. BLAND, LLC, I, LLC,, 661 F.3d 587 (11th Cir. 2011)

. . . . § 531.38. . . . Bland argues that the interpretations contained in sections 531.32 and 531.38 are not entitled to deference . . . Even if these interpretations in sections 531.32 and 531.38 are not entitled to deference under Chevron . . .

E. CARVER, v. CITY OF NEW YORK, a R. a D., 621 F.3d 221 (2d Cir. 2010)

. . . . § 531.38 (2010). . . .

In PALMER,, 403 B.R. 18 (Bankr. D. Minn. 2009)

. . . 1-2, reducing the 2006 income tax assessment by $1183.37 and adding an unsecured general claim for $531.38 . . . 1-3, eliminating its claim for the 2006 income tax assessment and the unsecured general claim for $531.38 . . .

MORGAN v. SPEAKEASY, LLC, d b a, 625 F. Supp. 2d 632 (N.D. Ill. 2007)

. . . . § 531.38. . . .