CHAPTER 5. Collections [13070. - 13077.]

Chapter 5 added by Stats. 1980, Ch. 1007, Sec. 64.

§§ 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…