Statute · California Unemployment Insurance Code
Cal. Unemp. Ins. Code § 13070 — Collections
Cal. Unemp. Ins. Code § 13070
- Type
- Statute
- Source
- California Unemployment Insurance Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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 the amount of such payment.
Citator
Cal. Unemp. Ins. Code § 13070 — Collections is in force in the current edition of the Code, and nothing recorded condemns it.
(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 the amount of such payment.
(b) Whenever any employer or person has withheld any amount pursuant to this division, the amount so withheld shall be held to be a special fund in trust for the State of California.