BlackletterCalifornia law

Unemployment Insurance Code § 13073

CHAPTER 5. Collections

Current as of September 28, 2026Unemp. Ins. Code, § 13073Official source ↗

Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.

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.