Cal. Rev. & Tax. Code § 18672

Current through the 2023 Legislative Session.

Section 18672 - Liability of employer or person failing to withhold

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.

Ca. Rev. and Tax. Code § 18672

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