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Earlier editions: 2020-112018-11

DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 5. Collections 13070-13077

§ 13073

California Unemployment Insurance Code · 2026 edition · updated 2026-10-04 · California

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 notice pursuant to Section 13072 is liable for such amounts.

(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)

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▸Contents — California Unemployment Insurance Code
California Unemployment Insurance Code

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