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Cal. Revenue and Taxation Code § 18672

Cal. Revenue and Taxation Code § 18672

California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16

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Cal. Revenue and Taxation Code § 18672, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920985
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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.