BlackletterCalifornia law

Revenue and Taxation Code § 17035

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17035Official source ↗

Amended by Stats. 1993, Ch. 31, Sec. 2. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.