California Revenue and Taxation Code

§ 18672

RTC § 18672 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 5

Statute text

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.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.