CHAPTER 1. General Provisions
Chapter 1 added by Stats. 1980, Ch. 1007, Sec. 64.
§§ 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…