DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 1. General Provisions 13000-13019
§ 13000
California Unemployment Insurance Code · 2020-11 edition · updated 2026-10-04 · California
The department shall have the powers and duties necessary to administer the reporting, collection, refunding to the employer, and enforcement of taxes required to be withheld by employers pursuant to Section 13020, except as otherwise provided by this division.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
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