reglab/statecodes huggingface dataset:
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13003.

13003. (a) Except where the context otherwise requires, the definitions set forth in this chapter, and in addition the definitions and provisions of the Personal Income Tax Law referred to and hereby incorporated by reference as set forth in the following provisions of the Revenue and Taxation Code, shall apply to and govern the construction of this division:
(1) “Corporation” as defined by Section 17009.
(2) “Fiduciary” as defined by Section 17006.
(3) “Fiscal year” as defined by Section 17011.
(4) “Foreign country” as defined by Section 17019.
(5) “Franchise Tax Board” as defined by Section 17003.
(6)  “Spouse” as defined by Section 17021.
(7) “Individual” as defined by Section 17005.
(8) “Military or naval forces” as defined by Section 17022.
(9) “Nonresident” as defined by Section 17015.
(10) “Partnership” as defined by Section 17008.
(11) “Person” as defined by Section 17007.
(12) “Resident” as defined by Sections 17014 and 17016.
(13) “State” as defined by Section 17018.
(14) “Taxable year” as defined by Section 17010.
(15) “Taxpayer” as defined by Section 17004.
(16) “Trade or business” as defined by Section 17020.
(17) “United States” as defined by Section 17017.
(b) The provisions of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code, relating to the following items, are hereby incorporated by reference and shall apply to and govern construction of this division:
(1) Trade or business expense (Article 6 (commencing with Section 17201) of Chapter 3 of Part 10).
(2) Deductions for retirement savings (Article 6 (commencing with Section 17201) of Chapter 3 of Part 10).
(3) Distributions of property by a corporation to a shareholder (Chapter 4 (commencing with Section 17321) of Part 10).
(4) Deferred compensation (Chapter 5 (commencing with Section 17501) of Part 10).
(5) Partners and partnerships (Chapter 10 (commencing with Section 17851) of Part 10).
(6) Gross income of nonresident taxpayers (Chapter 11 (commencing with Section 17951) of Part 10).
(7) Postponement of the time for certain acts by individuals in or in support of the Armed Forces (Article 3 (commencing with Section 18621) of Chapter 2 of Part 10.2).
(8) Disclosure of information (Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2). For this purpose “Franchise Tax Board” as used therein shall mean the Employment Development Department in respect to information obtained in the administration of this division.
(Amended by Stats. 2016, Ch. 50, Sec. 116. (SB 1005) Effective January 1, 2017.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13004.

13004. “Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.
Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.
(Amended by Stats. 1986, Ch. 847, Sec. 15.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13004.1.

13004.1. “Employee” does not include any individual if all of the following conditions exist:
(a) The individual is licensed pursuant to the provisions of Part 1 (commencing with Section 10000) of Division 4 of the Business and Professions Code and is performing services in the capacity of a licensee, or the individual is engaged in the trade or business of primarily in-person demonstration and sales presentation of consumer products, including services or other intangibles, in the home or sales to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis, for resale by the buyer or any other person in the home or otherwise than in a retail or wholesale establishment.
(b) Substantially all of the remuneration (whether or not paid in cash) for the services performed by that individual is directly related to sales or other output (including the performance of services) rather than to the number of hours worked by that individual.
(c) The services performed by the individual are performed pursuant to a written contract between that individual and the person for whom the services are performed and the contract provides that the individual will not be treated as an employee with respect to those services for state tax purposes.
(Amended by Stats. 1995, Ch. 541, Sec. 8. Effective January 1, 1996.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13004.5.

13004.5. (a) “Employee” also means any individual who is an employee pursuant to Section 2750.5 of the Labor Code, of a person who holds a valid state contractor’s license pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the Business and Professions Code.
(b) When subdivision (a) does not apply, “employee” shall also mean any individual who is an employee, pursuant to Section 2750.5 of the Labor Code, of a person who is required to obtain a valid state contractor’s license pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the Business and Professions Code.
(Added by Stats. 1990, Ch. 719, Sec. 5.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13004.6.

13004.6. “Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.
(Added by Stats. 2014, Ch. 122, Sec. 1. (SB 1131) Effective January 1, 2015.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13005.

13005. (a) “Employer” means any individual, person, corporation, association, partnership, or limited liability company, or any agent thereof, doing business in this state, deriving income from sources within this state, or in any manner whatsoever subject to the laws of this state, the State of California or any political subdivision or agency thereof, including the Regents of the University of California, any city organized under a freeholders’ charter, or any political body not a subdivision or agency of the state, and any person, officer, employee, department, or agency thereof, making payment of wages to employees for services performed within this state, except as provided in subdivision (b).
(b) If the employer, as defined in subdivision (a), for whom the employee performs or performed the service does not have control of the payment of wages for such services, “employer” (except for purposes of Section 13009) means the person having control of the payment of such wages, whether or not the person having control of the payment of such wages is subject to the jurisdiction of the laws of this state.
(Amended by Stats. 1994, Ch. 1200, Sec. 91. Effective September 30, 1994.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13005.7.

13005.7. An employment agency, as defined in paragraph (3) of subdivision (a) or (h) of Section 1812.501 of the Civil Code shall not be deemed the employer of the domestic worker for whom it procures, offers, refers, provides, or attempts to provide work if all of the factors set forth in Section 687.2 exist.
(Added by Stats. 1993, Ch. 1275, Sec. 4. Effective January 1, 1994.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13006.

13006. “Gross income” means all compensation for services including fees, commissions, and similar items, except as otherwise provided by this division. “Gross income” shall specifically include those items relating to compensation specified by Article 2 (commencing with Section 17081) of, and shall specifically exclude those items relating to compensation specified by Article 3 (commencing with Section 17131) of, Chapter 3 of Part 10 of Division 2 of the Revenue and Taxation Code.
(Amended by Stats. 1986, Ch. 847, Sec. 16.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13007.

13007. “Miscellaneous payroll period” means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13008.

13008. “Payroll period” means a period for which a payment of wages is ordinarily made to the employee by his or her employer.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13009.5.

13009.5. (a) For purposes of the report required by subdivision (a) of Section 1088 and the statement required by Section 13050, “wages subject to personal income tax” means all of the following:
(1) Remuneration defined as wages by Section 13009, except that in the case of tips received by an employee in the course of his or her employment, the amounts shall include only those tips included in statements furnished to the employer, pursuant to Section 13055.
(2) Remuneration described in subdivisions (a), (b), (f), and (l) of Section 13009, to the extent included in gross income.
(3) Payments made by a third party for sick pay as specified in Section 931.5.
(A) Any employer who receives a report of wages from a third-party payer as provided for in subdivisions (a) and (b) of Section 931.5 shall report those wages to the department as required under paragraph (2) of subdivision (a) of Section 1088.
(B) Any third-party payer described in Section 931.5 who fails to report wages to an employer as provided for in that section shall report those wages to the department as required under paragraph (2) of subdivision (a) of Section 1088.
(b) (1) A person or entity shall not be required to register with the Employment Development Department solely for the purpose of reporting wages subject to personal income tax pursuant to Section 1088 unless that registration is otherwise required by this code.
(2) A person or entity shall not be required to withhold any tax under Section 13020 for wages, as defined by this section, unless that person or entity is required to withhold tax for those wages as defined by Section 13009.
(Added by Stats. 1999, Ch. 144, Sec. 2. Effective January 1, 2000.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13010.

13010. “Withholding agent” means any person required to deduct and withhold any tax under the provisions of Section 13020.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13011.

13011. The department shall retain the possession and control of all records, papers, offices, equipment, supplies, moneys, funds, appropriations, land, and other property real or personal held for the benefit or use of the Franchise Tax Board in the performance of the duties, powers, purposes, responsibilities, and jurisdiction of the Franchise Tax Board that were previously delegated by Section 15702.1 of the Government Code and that are vested in the department by Section 13000.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13013.

13013. All regulations heretofore adopted by the Franchise Tax Board pursuant to powers transferred to the department by this division and in effect immediately preceding the operative date of this division, shall remain in effect and shall be fully enforceable unless and until readopted, amended, or repealed by the director.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13014.

13014. This division does not apply to the payment of interest obligations not taxable under this division.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13015.

13015. The department is authorized to require such information with respect to persons subject to the taxes imposed by this division as is necessary or helpful in securing proper identification of such persons.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13016.

13016. When necessary to make effective the provisions of this division, the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13017.

13017. Unless otherwise specifically provided, the provisions of any law effecting changes in withholding under this division shall begin in the manner set forth by Section 18665 of the Revenue and Taxation Code.
(Amended by Stats. 1993, Ch. 877, Sec. 96. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13018.

13018. (a) Except as otherwise provided by this division or other express provision of law, the information furnished or secured pursuant to this division shall be used solely for the purpose of administering the tax laws or other laws administered by the person or agency obtaining it. Any willful unauthorized inspection or unwarranted disclosure or use of the information by the person or agency, or the employees and officers thereof, is a misdemeanor. For purposes of this section, “inspection” means any examination of confidential information furnished or secured pursuant to this division.
(b) The department shall notify a taxpayer of any known incidents of willful unauthorized inspection or unwarranted disclosure or use of the taxpayer’s confidential tax records, but only if criminal charges have been filed for the willful unauthorized inspection or unwarranted disclosure.
(Added by Stats. 1998, Ch. 623, Sec. 4. Effective January 1, 1999.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 1 - General Provisions › Section 13019.

13019. (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapter 4 of Division 8 of the Evidence Code, also shall apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a client and an attorney.
(2) Paragraph (1) may only be asserted in any noncriminal tax matter before the Employment Development Department.
(3) For purposes of this section:
(A) “Federally authorized tax practitioner” means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section 330 of Title 31 of the United States Code, as provided by federal law as of January 1, 2000.
(B) “Tax advice” means advice given by an individual with respect to a state tax matter, which may include federal tax advice if it relates to the state tax matter. For purposes of this subparagraph, “federal tax advice” means advice given by an individual within the scope of his or her authority to practice before the federal Internal Revenue Service on noncriminal tax matters.
(C) “Tax shelter” means a partnership or other entity, any investment plan or arrangement, or any other plan or arrangement if a significant purpose of that partnership, entity, plan, or arrangement is the avoidance or evasion of federal income tax.
(b) The privilege under subdivision (a) shall not apply to any written communication between a federally authorized tax practitioner and a director, shareholder, officer, or employee, agent, or representative of a corporation in connection with the promotion of the direct or indirect participation of the corporation in any tax shelter, or in any proceeding to revoke or otherwise discipline any license or right to practice by any governmental agency.
(c) This section shall be operative for communications made on or after the effective date of the act adding this section.
(Added by Stats. 2009, Ch. 411, Sec. 3. (AB 129) Effective October 11, 2009.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 2 - Withholding and Payment of Tax › Section 13020.

13020. (a) (1) Every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, shall deduct and withhold from those wages, except as provided in subdivision (c) and Sections 13025 and 13026, for each payroll period, a tax computed in that manner as to produce, so far as practicable, with due regard to the credits for personal exemptions allowable under Section 17054 of the Revenue and Taxation Code, a sum which is substantially equivalent to the amount of tax reasonably estimated to be due under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code resulting from the inclusion in the gross income of the employee of the wages which were subject to withholding. The method of determining the amount to be withheld shall be prescribed by the Franchise Tax Board pursuant to Section 18663 of the Revenue and Taxation Code.
(2) For each payroll period ending on or after November 1, 2009, the sum shall comport with the changes made to Section 18663 of the Revenue and Taxation Code, by the act adding this paragraph.
(b) The department upon request may permit the use of accounting machines to calculate the proper amount to be deducted and withheld from wages, if the calculation produces an amount substantially equivalent to the amount of tax required to be withheld under subdivision (a).
(c) Withholding shall not be required by this section with respect to wages, salaries, fees, or other compensation paid by a corporation for services performed in California for that corporation to a nonresident corporate director for director services, including attendance at a board of directors’ meeting.
(Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 5. (AB 17 4x) Effective October 23, 2009.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 4 - Reports, Returns, and Statements › Section 13059.

13059. If the Governor declares a state of emergency, the director may extend the time requirements for filing returns, reports, and statements required by this chapter. The extension granted by the director pursuant to this section shall only apply to employers prevented by the conditions giving rise to the state of emergency from timely filing their returns, reports, and statements of wages or timely payment of the taxes due.
(Added by Stats. 1993, Ch. 402, Sec. 7. Effective January 1, 1994.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 5 - Collections › Section 13070.

13070. (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.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 5 - Collections › Section 13071.

13071. If the employer, in violation of the provisions of this division, fails to deduct and withhold the tax under this division, and thereafter the tax against which the tax may be credited is paid or the taxpayer reports to the Franchise Tax Board the wages or gross income against which the tax would have been imposed, the tax so required to be deducted and withheld shall not be collected from the employer, but this section shall in no case relieve the employer from liability for any penalties or additions to the tax otherwise applicable with respect to the failure to deduct and withhold.
(Amended by Stats. 1993, Ch. 402, Sec. 8. Effective January 1, 1994.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 5 - Collections › Section 13072.

13072. The department may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision or agency of the state, including the Regents of the University of California, a city organized under a freeholders’ charter, or a political body not a subdivision or agency of the state, having in their possession, or under their control, any credits or other personal property or other things of value, belonging to a taxpayer or to an employer or person who has failed to withhold and transmit amounts due pursuant to Section 13070 or 13073 to withhold, from such credits or other personal property or other things of value, the amount of any tax, interest, or penalties due from the taxpayer or the amount of any liability incurred by such employer or person for failure to withhold and transmit amounts due from a taxpayer and to transmit the amount withheld to the department at such times as it may designate.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 5 - Collections › Section 13073.

13073. Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the department after service of a notice pursuant to Section 13072 is liable for such amounts.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 6 - WITHHOLDING TAX ON WAGES › CHAPTER 5 - Collections › Section 13074.

13074. Any employer or person required to withhold and transmit any amount pursuant to this division shall comply with the requirement without resort to any legal or equitable action in a court of law or equity. Any employer or person paying to the department any amount required by it to be withheld is not liable therefor to the person from whom withheld unless the amount withheld is refunded to the withholding agent.
(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)