CHAPTER 2. Withholding and Payment of Tax

Chapter 2 added by Stats. 1980, Ch. 1007, Sec. 64.

§§ 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…