Revenue and Taxation Code § 18551

ARTICLE 1. Individuals and Fiduciaries

Current as of September 28, 2026Rev. & Tax. Code, § 18551Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold any personal income tax on wages.