{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17035","citation":"Rev. & Tax. Code, § 17035","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 1993, Ch. 31, Sec. 2.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>The term “withholding agent” means any person required to deduct and withhold any tax under Section <a href=\"/rtc/18662\">18662</a>.</p>","text":"The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17035","source":"California Legislative Information bulk export (pubinfo)"}