{"data":{"id":"us-ca/rtc-18551","jurisdiction":"us-ca","citation":"RTC § 18551","heading":"","body":"Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold any personal income tax on wages.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 2. Returns [18501. - 18677.]","ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]"],"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":"58f60d0b218decf4ce59c7e5146f772846f5e48224d65e74fe97354576457dad","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18544","next":"us-ca/rtc-18566"},"notice":"GroundRules: Original legal text. Not legal advice."}