{"data":{"id":"us-ca/rtc-18672","jurisdiction":"us-ca","citation":"RTC § 18672","heading":"","body":"Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice pursuant to Section 18670 or 18671 is liable for those amounts.","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 5. Withholding [18661. - 18677.]"],"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":"9c6f831e198974705fb6c7aa09f56c3715851e84037d47ec2e00d75c8c4b93a5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18671","next":"us-ca/rtc-18673"},"notice":"GroundRules: Original legal text. Not legal advice."}