California Code
Unemployment Insurance Code - UIC
DIVISION 6 - WITHHOLDING TAX ON WAGES

CHAPTER 1 - General Provisions

Section 13000. - 13000. The department shall have the powers and duties necessary...

Section 13001. - 13001. The definitions set forth in Sections 126, 127, 129,...

Section 13002. - 13002. The following provisions of this code shall apply to...

Section 13003. - 13003. (a) Except where the context otherwise requires, the definitions...

Section 13004. - 13004. “Employee” means a resident individual who receives remuneration for...

Section 13004.1. - 13004.1. “Employee” does not include any individual if all of...

Section 13004.5. - 13004.5. (a) “Employee” also means any individual who is an...

Section 13004.6. - 13004.6. “Employee” does not include any member of a limited...

Section 13005. - 13005. (a) “Employer” means any individual, person, corporation, association, partnership,...

Section 13005.7. - 13005.7. An employment agency, as defined in paragraph (3) of...

Section 13006. - 13006. “Gross income” means all compensation for services including fees,...

Section 13007. - 13007. “Miscellaneous payroll period” means a payroll period other than...

Section 13008. - 13008. “Payroll period” means a period for which a payment...

Section 13009. - 13009. “Wages” means all remuneration, other than fees paid to...

Section 13009.5. - 13009.5. (a) For purposes of the report required by subdivision...

Section 13010. - 13010. “Withholding agent” means any person required to deduct and...

Section 13011. - 13011. The department shall retain the possession and control of...

Section 13013. - 13013. All regulations heretofore adopted by the Franchise Tax Board...

Section 13014. - 13014. This division does not apply to the payment of...

Section 13015. - 13015. The department is authorized to require such information with...

Section 13016. - 13016. When necessary to make effective the provisions of this...

Section 13017. - 13017. Unless otherwise specifically provided, the provisions of any law...

Section 13018. - 13018. (a) Except as otherwise provided by this division or...

Section 13019. - 13019. (a) (1) With respect to tax advice, the protections...

CHAPTER 2 - Withholding and Payment of Tax

Section 13020. - 13020. (a) (1) Every employer who pays wages to a...

Section 13021. - 13021. (a) Every employer required to withhold any tax under...

Section 13021.5. - 13021.5. (a) “Electronic funds transfer” means a transfer of funds,...

Section 13022. - 13022. In determining the amount to be deducted and withheld...

Section 13023. - 13023. The department may, by regulation, permit employers to estimate...

Section 13024. - 13024. The department may provide by authorized regulation, under such...

Section 13025. - 13025. In the case of remuneration paid in any medium...

Section 13026. - 13026. An employer shall not be required to deduct and...

Section 13027. - 13027. In the case of tips which constitute wages, subdivision...

Section 13028. - 13028. (a) For purposes of this division (and so much...

Section 13028.1. - 13028.1. If the director determines that nonpayment of tax by...

Section 13028.5. - 13028.5. (a) For purposes of this division (and so much...

Section 13028.6. - 13028.6. (a) For purposes of this division (and so much...

Section 13029. - 13029. The department may by authorized regulations provide for withholding—...

Section 13030. - 13030. If wages are paid with respect to a period...

Section 13031. - 13031. If the remuneration paid by an employer to an...

CHAPTER 3 - Withholding Exemptions

Section 13040. - 13040. (a) An employer shall use the exemption certificate filed...

Section 13041. - 13041. The number and amount of withholding exemptions allowed shall...

Section 13042. - 13042. A new withholding exemption certificate filed under this division...

Section 13043. - 13043. (a) The amount to be deducted and withheld under...

CHAPTER 4 - Reports, Returns, and Statements

Section 13050. - 13050. (a) Every employer or person required to deduct and...

Section 13052. - 13052. Any person or employer required under Section 13050 to...

Section 13052.5. - 13052.5. (a) In addition to the penalty imposed by Section...

Section 13055. - 13055. Every employee who, in the course of his or...

Section 13056. - 13056. (a) When required by authorized regulations prescribed by the...

Section 13057. - 13057. (a) If any person who is required by regulations...

Section 13058. - 13058. Except as otherwise provided by the department, any return,...

Section 13059. - 13059. If the Governor declares a state of emergency, the...

CHAPTER 5 - Collections

Section 13070. - 13070. (a) The employer shall be liable for the payment...

Section 13071. - 13071. If the employer, in violation of the provisions of...

Section 13072. - 13072. The department may by notice, served personally or by...

Section 13073. - 13073. Any employer or person failing to withhold the amount...

Section 13074. - 13074. Any employer or person required to withhold and transmit...

Section 13075. - 13075. Whenever, under any provision of this division, service is...

Section 13076. - 13076. If the employer is the United States, or this...

Section 13077. - 13077. (a) For purposes of Sections 13020 and 13070, if...

CHAPTER 6 - Violations

Section 13101. - 13101. (a) In addition to any criminal penalty provided by...