Article 5 - Withholding
- Section 18662-0 - Table of Contents - Regulation Sections 18662-1 Through 18662-8
- Section 18662-1 - Withholding - Generally
- Section 18662-2 - Definitions
- Section 18662-3 - Real Estate Withholding
- Section 18662-4 - Withholding on Payments (Nonresident Individuals and Non-California Business Entities) - General
- Section 18662-5 - Other Types of Payments and Withholding Obligations
- Section 18662-6 - Nonresident Withholding, Entertainers, Athletes, and Speakers
- Section 18662-7 - Certificates of Residence. [Repealed]
- Section 18662-8 - Reporting and Remitting Amounts Withheld, Penalties, and Interest; Other Procedures
- Section 18662-11 - Withholding Procedure - Corporations Withholding on Current Income. [Repealed]
- Section 18662-12 - Income Subject to Withholding, Requirements for Withholding, and Amount to be Withheld. [Repealed]
- Section 18662-13 - Corporations Subject to Withholding. [Repealed]
- Section 18662-14 - Interpleader Action by Withholding Agent. [Repealed]
- Section 18663 - Withholding Tables
- Section 19002 - Credit for Tax Withheld