reglab/housing_qa huggingface dataset:
CA Unemp Ins Code § 13022 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13022.

13022.  In determining the amount to be deducted and withheld under Section 13020, the wages may, at the election of the employer, be computed to the nearest dollar.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13023 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13023.

13023.  The department may, by regulation, permit employers to estimate the wages which will be paid to any employee in any quarter of the calendar year, to determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid, and to deduct and withhold upon any payment of wages to such employee, during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount that would be required to be deducted and withheld during such quarter if the payroll period of the employee were quarterly.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13024 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13024.

13024.  The department may provide by authorized regulation, under such conditions and to such extent as it deems proper, for withholding in addition to that otherwise required under Section 13020 in cases in which the employer and employee agree to such additional withholding. Such additional withholding shall for all purposes be considered a tax required to be deducted and withheld under this division.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13025 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13025.

13025.  In the case of remuneration paid in any medium other than cash for services performed by an individual as a retail salesperson for a person where the service performed by such individual for such person is ordinarily performed for remuneration solely by way of cash commission an employer shall not be required to deduct or withhold any tax under this division with respect to such remuneration, if such employer files with the department such information with respect to such remuneration as the department may prescribe by regulation.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13026 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13026.

13026.  An employer shall not be required to deduct and withhold any tax under this division upon a payment of wages (except wages exempt from federal income tax but not exempt under this division) to an employee if there is in effect with respect to such payment a withholding exemption certificate, in such form and containing such other information as the department may prescribe, furnished to the employer by the employee certifying that the employee—(a) Incurred no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her preceding taxable year, and(b) Anticipates that he or she will incur no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her current taxable year.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13027 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13027.

13027.  In the case of tips which constitute wages, subdivision (a) of Section 13020 shall be applicable only to such tips as are included in a written statement furnished to the employer pursuant to Section 13055, and only to the extent that the tax can be deducted and withheld by the employer, at or after the time such statement is so furnished and before the close of the calendar year in which such statement is furnished, from such wages of the employee (excluding tips, but including funds turned over by the employee to the employer for the purpose of such deduction and withholding) as are under the control of the employer. An employer who is furnished by an employee a written statement of tips (received in a calendar month) pursuant to Section 13055 to which paragraph (2) of subdivision (n) of Section 13009 is applicable may deduct and withhold the tax with respect to such tips from any wages of the employee (excluding tips) under his or her control, even though at the time such statement is furnished the total amount of the tips included in statements furnished to the employer as having been received by the employee in such calendar month in the course of his or her employment by the employer is less than twenty dollars ($20). Such tax shall not at any time be deducted and withheld in any amount which exceeds the aggregate of such wages and funds.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13028 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13028.

13028.  (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code as relates to this division) pensions, annuities, and other deferred income, as described in Section 3405 of the Internal Revenue Code, are wages and subject to withholding under this division. Amounts withheld shall be treated as if the amounts are withheld by an employer for a payroll period and only amounts withheld shall be reported to the department pursuant to Section 1088 and Section 13021.(b) If an individual makes an election under Section 3405(a)(2) or Section 3405(b)(2) of the Internal Revenue Code not to have tax withheld, that election shall apply to withholding under this division, unless the individual elects, with the consent of the payer, to have those payments subject to withholding under this division. If an individual has not made an election under Section 3405(a)(2) or Section 3405(b)(2) of the Internal Revenue Code, that individual may elect to exclude those payments from withholding under this division. Elections provided in this subdivision shall be made pursuant to regulations of the director.(c) Where Section 3405 of the Internal Revenue Code provides that tables or other computational procedures shall be prescribed by the Secretary of the Treasury, for the purposes of this division, any of the following amounts may be withheld, upon election of the payer:(1) An amount determined by the method prescribed under Section 13020.(2) A designated dollar amount as requested by the payee.(3) Ten percent of the amount of federal withholding computed pursuant to Section 3405 of the Internal Revenue Code.(d) Where the amount of withholding computed pursuant to subdivision (c) is less than ten dollars ($10) per month, the payer shall not be required to withhold that amount.(e) This section shall not apply to pensions, annuities, and other deferred income of payees with addresses outside this state, as shown on the most current records of the payer.(f) The department shall, in consultation with the affected payers and payees, issue regulations to implement this section.Those regulations shall provide for delay (but not beyond July 1, 1987) of the application of this section with respect to any payer or class of payers until that time as the payers are able to comply without undue hardship with the requirements of this section. In that case, no retroactive compliance shall be required.(Amended by Stats. 2002, Ch. 29, Sec. 17. Effective January 1, 2003.)
CA Unemp Ins Code § 13028.1 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13028.1.

13028.1.  If the director determines that nonpayment of tax by a nonresident under the income tax laws of this state may occur, the director shall notify the payer of payments described in subdivision (a) of Section 13028 that withholding shall be made from those payments. Upon notice from the director, the payer shall withhold from those payments as if they were subject to Section 13020. The director shall also notify the payee that withholding has been ordered pursuant to this section, and the reason for his or her determination that nonpayment of tax may occur.(Added by Stats. 1985, Ch. 159, Sec. 23. Effective July 8, 1985. Operative July 1, 1986, by Sec. 27 of Ch. 159.)
CA Unemp Ins Code § 13028.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13028.5.

13028.5.  (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code as relates to this division) any supplemental unemployment compensation benefit paid to an individual shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.(b) For purposes of subdivision (a), “supplemental unemployment compensation benefits” means amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee’s involuntary separation from employment (whether or not that separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent those benefits are includable in the employee’s gross income.(Amended by Stats. 1993, Ch. 31, Sec. 72. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Unemp Ins Code § 13029 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13029.

13029.  The department may by authorized regulations provide for withholding—    (a) From remuneration for services performed by an employee for his or her employer which (without regard to this section) does not constitute wages, and    (b) From any other type of payment with respect to which the department finds that withholding would be appropriate under the provisions of this division, if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to the withholding. The agreement shall be made in the form and manner as the department may by authorized regulations provide. For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code as relates to this division) remuneration or other payments with respect to which the agreement is made shall be treated as if they were wages paid by an employer to an employee to the extent that the remuneration is paid or other payments are made during the period for which the agreement is in effect.(Amended by Stats. 1993, Ch. 31, Sec. 74. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Unemp Ins Code § 13030 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13030.

13030.  If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days, including Sundays and holidays, equal to the number of days in the period with respect to which such wages are paid. In any case in which wages are paid by an employer without regard to any payroll period or other period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days equal to the number of days, including Sundays and holidays, which have elapsed since the date of the last payment of such wages by such employer during the calendar year, or the date of commencement of employment with such employer during such year, or January 1st of such year, whichever is the later. In any case in which the period of time described, or the time prescribed in the preceding sentence in respect of any wages, is less than one week, the department may by authorized regulation permit an employer, in computing the tax required to be deducted and withheld, to use the excess of the aggregate of the wages paid to the employee during the calendar week over the withholding exemption allowed by Section 13020 for a weekly payroll period.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13031 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 2 - Withholding and Payment of Tax|Section 13031.

13031.  If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages, but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13040 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 3 - Withholding Exemptions|Section 13040.

13040.  (a) An employer shall use the exemption certificate filed by the employee with the employer in such form and containing such information as the department may prescribe, for determining the number of withholding exemptions to be allowed in computing the tax required to be deducted and withheld under Section 13020. However, if the employer cannot determine the employee’s marital status from the exemption certificate the employee shall be considered unmarried.(b) No withholding exemptions shall be allowed until the employee files a new withholding exemption certificate if the department finds that the withholding exemption certificate filed under this division does not properly reflect the number of exemptions allowable and so advises the employer in writing.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13041 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 3 - Withholding Exemptions|Section 13041.

13041.  The number and amount of withholding exemptions allowed shall be based upon the persons claimed in a withholding exemption certificate in effect under Section 13040, except that if no such certificate is in effect, the number of withholding exemptions claimed shall be considered to be zero.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13042 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 3 - Withholding Exemptions|Section 13042.

13042.  A new withholding exemption certificate filed under this division in cases in which a previous certificate was in effect shall take effect with respect to the first payment of wages made on or after the first status determination date which occurs at least 30 days from the date on which such certificate is so furnished, except that at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is so furnished.For purposes of this section, “status determination date,” means January 1, May 1, July 1, and October 1, of each year.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13052 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 4 - Reports, Returns, and Statements|Section 13052.

13052.  Any person or employer required under Section 13050 to furnish a statement to an employee who furnishes a false or fraudulent statement, or who fails to furnish a statement in the manner, at the time, and showing the information required under Section 13050, or regulations prescribed thereunder, shall for each such failure, unless due to reasonable cause, pay a penalty of fifty dollars ($50). The penalty shall be assessed and collected in the same manner as the tax.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13052.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 4 - Reports, Returns, and Statements|Section 13052.5.

13052.5.  (a) In addition to the penalty imposed by Section 19183 of the Revenue and Taxation Code (relating to failure to file information returns), if any person, or entity fails to report amounts paid as remuneration for personal services as required under Section 13050 of this code or Section 6041A of the Internal Revenue Code on the date prescribed thereof (determined with regard to any extension of time for filing), that person or entity may be liable for a penalty determined under subdivision (b).(b) For purposes of subdivision (a), the amount determined under this subdivision is the maximum rate under Section 17041 of the Revenue and Taxation Code multiplied by the unreported amounts paid as remuneration for personal services.(c) The penalty imposed by subdivision (a) shall be assessed against that person or entity required to file a return under Section 13050 of this code or Section 6041A of the Internal Revenue Code.(d) The penalty imposed under this section shall be in lieu of the penalty imposed under Section 19175 of the Revenue and Taxation Code. In the event that a penalty is imposed under both this section and Section 19175 of the Revenue and Taxation Code, only the penalty imposed under this section shall apply.(e) The penalty imposed by this section may be assessed in lieu of, or in addition to, the penalty imposed by Section 13052 with respect to the failure to furnish a withholding statement to an employee.(Amended by Stats. 2017, Ch. 117, Sec. 11. (AB 1695) Effective January 1, 2018.)
CA Unemp Ins Code § 13055 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 4 - Reports, Returns, and Statements|Section 13055.

13055.  Every employee who, in the course of his or her employment by an employer, receives in any calendar month tips which are wages shall report all such tips in one or more written statements furnished to his or her employer on or before the 10th day following such month. Such statements shall be furnished by the employee under such authorized regulations, at such other times before such 10th day, and in such form and manner as may be prescribed by the department.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
CA Unemp Ins Code § 13056 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 4 - Reports, Returns, and Statements|Section 13056.

13056.  (a) When required by authorized regulations prescribed by the department:(1) Any person or employer required under the authority of this division to make a return, report, statement, or other document shall include in the return, report, statement, or other document the identifying number as may be prescribed for securing proper identification of the person.(2) Any person with respect to whom a return, report, statement, or other document is required under the authority of this division to be made by another person shall furnish to the other person the identifying number as may be prescribed for securing his or her proper identification.(3) Any person or employer required under the authority of this division to make a return, report, statement, or other document with respect to another person shall request from the other person, and shall include in the return, report, statement, or other document, the identifying number as may be prescribed for securing proper identification of the other person.(b) (1) Except as provided in paragraph (2), a return or report of any person with respect to his or her liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subdivision (a) as a return, report, statement, or other document with respect to another person.(2) For purposes of paragraphs (2) and (3) of subdivision (a), a return or report of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, report, statement, or other document with respect to each beneficiary of the estate or trust.(c) For purposes of this section, the department is authorized to require the information that may be necessary to assign an identifying number to any person.(Amended by Stats. 1994, Ch. 1049, Sec. 31. Effective January 1, 1995.)
CA Unemp Ins Code § 13057 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 4 - Reports, Returns, and Statements|Section 13057.

13057.  (a) If any person who is required by regulations prescribed under Section 13056 to provide a required identifying number fails without good cause to comply with that requirement at the time prescribed by the regulations, the person shall pay a penalty of five dollars ($5) for each failure:(1) To include his or her identifying number in any return, report, statement, or other document.(2) To furnish his or her identifying number to another person.(3) To include in any return, report, statement, or other document made with respect to another person the identifying number of the other person.(4) To furnish any other agency’s taxpayer identification number.(b) The penalty under this section shall be assessed and collected in the same manner as the tax.(Amended by Stats. 1994, Ch. 1049, Sec. 32. Effective January 1, 1995.)
CA Unemp Ins Code § 13058 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 6 - WITHHOLDING TAX ON WAGES|CHAPTER 4 - Reports, Returns, and Statements|Section 13058.

13058.  Except as otherwise provided by the department, any return, report, statement, or other document required to be made under any provision of this division or authorized regulations shall contain, or be verified by, a written declaration that it is made under the penalty of perjury. The returns, reports, and all other returns, reports, statements, or other documents or copies thereof required by this division, shall be in the form as the department may from time to time prescribe, and shall be filed with the department. The department shall prepare blank forms for the returns, reports, declarations, statements, or other documents and shall distribute them throughout the state and furnish them upon application. Failure to receive or secure the form does not relieve any employer or person from making any return, report, statement, or other document required.(Amended by Stats. 1994, Ch. 1049, Sec. 33. Effective January 1, 1995.)