{"data":{"id":"us-ca/uic-13073","jurisdiction":"us-ca","citation":"UIC § 13073","heading":"","body":"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.","path":["Unemployment Insurance Code - UIC","DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","CHAPTER 5. Collections [13070. - 13077.]"],"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":"3912ae9fbbae12a744ab9e2a193174118c38ce3dcca7f8fda2612947eeef1f47","source_id":"us-ca","stale":false,"prev":"us-ca/uic-13072","next":"us-ca/uic-13074"},"notice":"GroundRules: Original legal text. Not legal advice."}