Earlier editions: 2020-112018-11
DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 2. Withholding and Payment of Tax 13020-13031
§ 13028.1
California Unemployment Insurance Code · 2026 edition · updated 2026-10-04 · California
If the director determines that nonpayment of tax by a nonresident under the income tax laws of this state may occur, the director shall notify the payer of payments described in subdivision (a) of Section 13028 that withholding shall be made from those payments. Upon notice from the director, the payer shall withhold from those payments as if they were subject to Section 13020. The director shall also notify the payee that withholding has been ordered pursuant to this section, and the reason for his or her determination that nonpayment of tax may occur.
(Added by Stats. 1985, Ch. 159, Sec. 23. Effective July 8, 1985. Operative July 1, 1986, by Sec. 27 of Ch. 159.)
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