§ 18672
39 words·~1 min read·
/ca/revenue-and-taxation-code/18672A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.