Revenue and Taxation Code § 19285
ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
For purposes of this article:
(a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in subdivision (b) of Section 100000 of the Government Code.
(b) “Eligible employer” shall have the same meaning as “eligible employer” as described in subdivision (d) of Section 100000 of the Government Code.