{"code":"UIC","codeName":"Unemployment Insurance Code","section":"13073","citation":"Unemp. Ins. Code, § 13073","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 5. Collections [13070. - 13077.]","url":"https://blackletter.si/unemployment-insurance-code/division-6/chapter-5"}],"history":"Added by Stats. 1980, Ch. 1007, Sec. 64.   Operative July 1, 1981, by Sec. 67 of Ch. 1007.","effective":null,"html":"<p>Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the department after service of a notice pursuant to Section <a href=\"/uic/13072\">13072</a> is liable for such amounts.</p>","text":"Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the department after service of a notice pursuant to Section 13072 is liable for such amounts.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/collections-13073","source":"California Legislative Information bulk export (pubinfo)"}