California Legal Codes and Statutes

§ 18672

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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.

Cite this section

Cal. Rev. & Tax. Code § 18672 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-2-returns/article-5-withholding/section-18672

Other sections in Article 5 - Withholding

§ 18661§ 18662§ 18663§ 18664§ 18665§ 18666§ 18667§ 18668§ 18669§ 18670§ 18670.5§ 18671§ 18672§ 18673§ 18674§ 18675§ 18676§ 18677

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