DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]

Division 6 added by Stats. 1980, Ch. 1007, Sec. 64.

§§ 13000–13101 · 61 sections

1. CHAPTER 1. General Provisions §§ 13000–13019 · 24 sections

   • § 13000 The department shall have the powers and duties necessary to administer the reporting, collection, refunding to the employer, and enforcement of taxes required…
   • § 13001 The definitions set forth in Sections 126, 127, 129, 133, 134, and 144 shall apply to this division.
   • § 13002 The following provisions of this code shall apply to any amount required to be deducted, reported, and paid to the department under this division: (a) Sections…
   • § 13003 (a) Except where the context otherwise requires, the definitions set forth in this chapter, and in addition the definitions and provisions of the Personal…
   • § 13004 “Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives…
   • § 13004.1 “Employee” does not include any individual if all of the following conditions exist: (a) The individual is licensed pursuant to the provisions of Part 1…
   • § 13004.5 (a) “Employee” also means any individual who is an employee pursuant to Section 2750.5 of the Labor Code, of a person who holds a valid state contractor’s…
   • § 13004.6 “Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.
   • § 13005 (a) “Employer” means any individual, person, corporation, association, partnership, or limited liability company, or any agent thereof, doing business in this…
   • § 13005.7 An employment agency, as defined in paragraph (3) of subdivision (a) or (h) of Section 1812.501 of the Civil Code shall not be deemed the employer of the…
   • § 13006 “Gross income” means all compensation for services including fees, commissions, and similar items, except as otherwise provided by this division. “Gross…
   • § 13007 “Miscellaneous payroll period” means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll…
   • § 13008 “Payroll period” means a period for which a payment of wages is ordinarily made to the employee by his or her employer.
   • § 13009 “Wages” means all remuneration, other than fees paid to a public official, for services performed by an employee for their employer, including all remuneration…
   • § 13009.5 (a) For purposes of the report required by subdivision (a) of Section 1088 and the statement required by Section 13050, “wages subject to personal income tax”…
   • § 13010 “Withholding agent” means any person required to deduct and withhold any tax under the provisions of Section 13020.
   • § 13011 The department shall retain the possession and control of all records, papers, offices, equipment, supplies, moneys, funds, appropriations, land, and other…
   • § 13013 All regulations heretofore adopted by the Franchise Tax Board pursuant to powers transferred to the department by this division and in effect immediately…
   • § 13014 This division does not apply to the payment of interest obligations not taxable under this division.
   • § 13015 The department is authorized to require such information with respect to persons subject to the taxes imposed by this division as is necessary or helpful in…
   • § 13016 When necessary to make effective the provisions of this division, the name and address of the recipient of income shall be furnished upon demand of the person…
   • § 13017 Unless otherwise specifically provided, the provisions of any law effecting changes in withholding under this division shall begin in the manner set forth by…
   • § 13018 (a) Except as otherwise provided by this division or other express provision of law, the information furnished or secured pursuant to this division shall be…
   • § 13019 (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article…
2. CHAPTER 2. Withholding and Payment of Tax §§ 13020–13031 · 16 sections

   • § 13020 (a) (1) Every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for…
   • § 13021 (a) Every employer required to withhold any tax under Section 13020 shall for each calendar quarter, whether or not wages or payments are paid in the quarter,…
   • § 13021.5 (a) “Electronic funds transfer” means a transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated…
   • § 13022 In determining the amount to be deducted and withheld under Section 13020, the wages may, at the election of the employer, be computed to the nearest dollar.
   • § 13023 The department may, by regulation, permit employers to estimate the wages which will be paid to any employee in any quarter of the calendar year, to determine…
   • § 13024 The department may provide by authorized regulation, under such conditions and to such extent as it deems proper, for withholding in addition to that otherwise…
   • § 13025 In the case of remuneration paid in any medium other than cash for services performed by an individual as a retail salesperson for a person where the service…
   • § 13026 An employer shall not be required to deduct and withhold any tax under this division upon a payment of wages (except wages exempt from federal income tax but…
   • § 13027 In the case of tips which constitute wages, subdivision (a) of Section 13020 shall be applicable only to such tips as are included in a written statement…
   • § 13028 (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the…
   • § 13028.1 If the director determines that nonpayment of tax by a nonresident under the income tax laws of this state may occur, the director shall notify the payer of…
   • § 13028.5 (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the…
   • § 13028.6 (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the…
   • § 13029 The department may by authorized regulations provide for withholding— (a) From remuneration for services performed by an employee for his or her employer which…
   • § 13030 If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a…
   • § 13031 If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive…
3. CHAPTER 3. Withholding Exemptions §§ 13040–13043 · 4 sections

   • § 13040 (a) An employer shall use the exemption certificate filed by the employee with the employer in such form and containing such information as the department may…
   • § 13041 The number and amount of withholding exemptions allowed shall be based upon the persons claimed in a withholding exemption certificate in effect under Section…
   • § 13042 A new withholding exemption certificate filed under this division in cases in which a previous certificate was in effect shall take effect with respect to the…
   • § 13043 (a) The amount to be deducted and withheld under this division shall be prescribed pursuant to Section 18663 of the Revenue and Taxation Code when a payment of…
4. CHAPTER 4. Reports, Returns, and Statements §§ 13050–13059 · 8 sections

   • § 13050 (a) Every employer or person required to deduct and withhold from an employee a tax under Section 986, 3260, or 13020, or who would have been required to…
   • § 13052 Any person or employer required under Section 13050 to furnish a statement to an employee who furnishes a false or fraudulent statement, or who fails to…
   • § 13052.5 (a) In addition to the penalty imposed by Section 19183 of the Revenue and Taxation Code (relating to failure to file information returns), if any person, or…
   • § 13055 Every employee who, in the course of his or her employment by an employer, receives in any calendar month tips which are wages shall report all such tips in…
   • § 13056 (a) When required by authorized regulations prescribed by the department: (1) Any person or employer required under the authority of this division to make a…
   • § 13057 (a) If any person who is required by regulations prescribed under Section 13056 to provide a required identifying number fails without good cause to comply…
   • § 13058 Except as otherwise provided by the department, any return, report, statement, or other document required to be made under any provision of this division or…
   • § 13059 If the Governor declares a state of emergency, the director may extend the time requirements for filing returns, reports, and statements required by this…
5. CHAPTER 5. Collections §§ 13070–13077 · 8 sections

   • § 13070 (a) The employer shall be liable for the payment of the tax required to be deducted and withheld under Section 13020, and shall not be liable to any person for…
   • § 13071 If the employer, in violation of the provisions of this division, fails to deduct and withhold the tax under this division, and thereafter the tax against…
   • § 13072 The department may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision…
   • § 13073 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…
   • § 13074 Any employer or person required to withhold and transmit any amount pursuant to this division shall comply with the requirement without resort to any legal or…
   • § 13075 Whenever, under any provision of this division, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions…
   • § 13076 If the employer is the United States, or this state, or any political subdivision thereof, including the Regents of the University of California, a city…
   • § 13077 (a) For purposes of Sections 13020 and 13070, if a lender, surety, or other person, who is not an employer under such sections with respect to an employee or…
6. CHAPTER 6. Violations § 13101 · 1 section

   • § 13101 (a) In addition to any criminal penalty provided by law, if any individual makes a statement under Section 13040, 13041, or 13042 which results in a decrease…