Cal. RTC § 18672
This is the official text of Cal. RTC § 18672, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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