California Unemployment Insurance Code CHAPTER 5 - Collections

• Section 13070.
  (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...
• Section 13071.
  If the employer, in violation of the provisions of this division, fails to deduct and withhold the tax under this division, and thereafter the tax...
• Section 13072.
  The department may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision or agency...
• Section 13073.
  Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the department after service of a...
• Section 13074.
  Any employer or person required to withhold and transmit any amount pursuant to this division shall comply with the requirement without resort to any legal...
• Section 13075.
  Whenever, under any provision of this division, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of...
• Section 13076.
  If the employer is the United States, or this state, or any political subdivision thereof, including the Regents of the University of California, a city...
• Section 13077.
  (a) For purposes of Sections 13020 and 13070, if a lender, surety, or other person, who is not an employer under such sections with respect to...

Last modified: October 22, 2018