ARTICLE 5. Withholding
Article 5 added by Stats. 1993, Ch. 31, Sec. 26.
§§ 18661–18677 · 18 sections
- § 18661 When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or…
- § 18662 (a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, including lessees or mortgagors of real or personal property,…
- § 18663 (a) (1) The Franchise Tax Board shall annually (or more often if necessary) prepare and make available to the Employment Development Department, wage…
- § 18664 (a) (1) Section 3406 of the Internal Revenue Code, relating to the backup withholding, shall apply, except as otherwise provided. (2) For purposes of this…
- § 18665 Unless otherwise specifically provided, the provisions of any law effecting changes in withholding shall apply to withholding in the calendar year succeeding…
- § 18666 (a) Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ share of effectively connected income, shall apply to the…
- § 18667 The Franchise Tax Board may require employers to submit copies of income tax withholding exemption certificates. If the Franchise Tax Board determines that a…
- § 18668 (a) Every person required under this article to deduct and withhold any tax is hereby made liable for that tax, to the extent provided by this section. Any…
- § 18669 (a) Whenever any payer required to deduct and withhold tax under this article sells, transfers, dissolves, withdraws, terminates, or otherwise disposes of the…
- § 18670 (a) The Franchise Tax Board may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state,…
- § 18670.5 (a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or other electronic technology, require any depository…
- § 18671 (a) Subject to the limitations in subdivisions (b) and (c), the Franchise Tax Board, may, by notice, served personally, by first-class mail, or by electronic…
- § 18672 Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice…
- § 18673 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part II of the Code of Civil Procedure, if the Franchise Tax Board…
- § 18674 (a) Any employer or person required to withhold and transmit any amount pursuant to this article shall comply with the requirement without resort to any legal…
- § 18675 Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to the remedies…
- § 18676 Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of…
- § 18677 (a) For purposes of this article, if a lender, surety, or other person, who is not an employer under those sections with respect to an employee or group of…