Rev. & Tax. Code, § 18675 · Article 5. Withholding
Rev. & Tax. Code, § 18675
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to the remedies set forth in Articles 1 (commencing with Section 19301) and 3 (commencing with Section 19381) of Chapter 6. Any refund of the tax under Chapter 6 (commencing with Section 19301) shall be made to the withholding agent instead of directly to the taxpayer, if requested in writing by the withholding agent at the time the amounts refundable were transmitted to the Franchise Tax Board.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18675.
- Text hash
- sha256 d8436b8027f52dab23abf98f9b1846d4f5fd144377dc9d2f155f492c24dae62a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 6Overpayments and RefundsPrinted as Chapter 6 (commencing with Section 19301)
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 6, art. 1Claim for RefundPrinted as Articles 1 (commencing with Section 19301) and 3 (commencing with Section 19381) of Chapter 6
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 6, art. 3Suit for RefundPrinted as Articles 1 (commencing with Section 19301) and 3 (commencing with Section 19381) of Chapter 6
Unemployment Insurance Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.