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Code · California · Unemployment Insurance Code

§ 13070

68 words·~1 min read·/ca/unemployment-insurance-code/13070

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)The employer shall be liable for the payment of the tax required to be deducted and withheld under Section 13020, and shall not be liable to any person for the amount of such payment.
(b)Whenever any employer or person has withheld any amount pursuant to this division, the amount so withheld shall be held to be a special fund in trust for the State of California.
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