{"data":{"id":"us-ca/rtc-17035","jurisdiction":"us-ca","citation":"RTC § 17035","heading":"","body":"The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0dbfc8232ef6dc7af5f94121648910d613ab23febea86d812ad9a5941c3e0505","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17034","next":"us-ca/rtc-17036"},"notice":"GroundRules: Original legal text. Not legal advice."}