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.
Cal. Rev. & Tax. Code § 18672
Withholding
Applied in 1 court decision — leading case 52 Cal. App. 4th 1475 - Hepner v. Franchise Tax Board (1997)
Most recently applied in 52 Cal. App. 4th 1475 - Hepner v. Franchise Tax Board (February 1997)
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.