{"code":"UIC","codeName":"Unemployment Insurance Code","section":"13010","citation":"Unemp. Ins. Code, § 13010","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","url":"https://blackletter.si/unemployment-insurance-code/division-6"},{"name":"CHAPTER 1. General Provisions [13000. - 13019.]","url":"https://blackletter.si/unemployment-insurance-code/division-6/chapter-1"}],"history":"Added by Stats. 1980, Ch. 1007, Sec. 64.   Operative July 1, 1981, by Sec. 67 of Ch. 1007.","effective":null,"html":"<p>“Withholding agent” means any person required to deduct and withhold any tax under the provisions of Section <a href=\"/uic/13020\">13020</a>.</p>","text":"“Withholding agent” means any person required to deduct and withhold any tax under the provisions of Section 13020.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/general-provisions-13010","source":"California Legislative Information bulk export (pubinfo)"}