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California · Through 2026-09-13

UIC § 13073

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Where this section sits in the code
  1. Unemployment Insurance Code - UIC
  2. DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]
  3. CHAPTER 5. Collections [13070. - 13077.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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