Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18672 — Withholding
Cal. Rev. & Tax. Code § 18672
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice pursuant to Section 18670 or 18671 is liable for those amounts.
Citator
Cal. Rev. & Tax. Code § 18672 — Withholding is in force in the current edition of the Code, and nothing recorded condemns it.
Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice pursuant to Section 18670 or 18671 is liable for those amounts.