California Revenue and Taxation Code ARTICLE 5 - Withholding

• Section 18661.
  When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or other...
• Section 18662.
  (a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers,...
• Section 18663.
  (a) (1) The Franchise Tax Board shall annually (or more often if necessary) prepare and make available to the Employment Development Department, wage withholding tables that shall...
• Section 18664.
  (a) (1) Section 3406 of the Internal Revenue Code, relating to the backup withholding, shall apply, except as otherwise provided.(2) For purposes of this section, the term “reportable...
• Section 18665.
  Unless otherwise specifically provided, the provisions of any law effecting changes in withholding shall apply to withholding in the calendar year succeeding the year the...
• Section 18666.
  (a) Section 1446 of the Internal Revenue Code shall apply to the extent that the amounts represent income from California sources, except as otherwise provided.(b) (1) The rate...
• Section 18667.
  The Franchise Tax Board may require employers to submit copies of income tax withholding exemption certificates. If the Franchise Tax Board determines that a certificate...
• Section 18668.
  (a) Every person required under this article to deduct and withhold any tax is hereby made liable for that tax, to the extent provided by this...
• Section 18669.
  (a) Whenever any payer required to deduct and withhold tax under this article sells, transfers, dissolves, withdraws, terminates, or otherwise disposes of the business or a...
• Section 18670.
  (a) The Franchise Tax Board may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision...
• Section 18670.5.
  (a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or other electronic technology, require any depository institution, as defined in Section...
• Section 18671.
  (a) Subject to the limitations in subdivisions (b) and (c), the Franchise Tax Board, may, by notice, served personally or by first-class mail, require any person,...
• Section 18672.
  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...
• Section 18673.
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part II of the Code of Civil Procedure, if the Franchise...
• Section 18674.
  (a) Any employer or person required to withhold and transmit any amount pursuant to this article shall comply with the requirement without resort to any legal...
• Section 18675.
  Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to...
• Section 18676.
  Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of...
• Section 18677.
  (a) For purposes of this article, if a lender, surety, or other person, who is not an employer under those sections with respect to an employee...

Last modified: October 22, 2018