Statute · California Unemployment Insurance Code
Cal. Unemp. Ins. Code § 13026 — Withholding and Payment of Tax
Cal. Unemp. Ins. Code § 13026
- Type
- Statute
- Source
- California Unemployment Insurance Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 not exempt under this division) to an employee if there is in effect with respect to such payment a withholding exemption certificate, in…
Citator
Cal. Unemp. Ins. Code § 13026 — Withholding and Payment of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 not exempt under this division) to an employee if there is in effect with respect to such payment a withholding exemption certificate, in such form and containing such other information as the department may prescribe, furnished to the employer by the employee certifying that the employee—
(a) Incurred no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her preceding taxable year, and
(b) Anticipates that he or she will incur no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her current taxable year.