Article 5. Withholding
- § 18662–0. Table of Contents — Regulation Sections 18662–1 Through 18662–8.
- § 18662–1. Withholding — Generally.
- § 18662–2. Definitions.
- § 18662–3. Real Estate Withholding.
- § 18662–4. Withholding on Payments (Nonresident Individuals and Non-California Business Entities) — General.
- § 18662–5. Other Types of Payments and Withholding Obligations.
- § 18662–6. Nonresident Withholding, Entertainers, Athletes, and Speakers.
- § 18662–7. Certificates of Residence. [Repealed]
- § 18662–8. Reporting and Remitting Amounts Withheld, Penalties, and Interest; Other Procedures.
- § 18662–11. Withholding Procedure — Corporations Withholding on Current Income. [Repealed]
- § 18662–12. Income Subject to Withholding, Requirements for Withholding, and Amount to be Withheld. [Repealed]
- § 18662–13. Corporations Subject to Withholding. [Repealed]
- § 18662–14. Interpleader Action by Withholding Agent. [Repealed]
- § 18663. Withholding Tables.
- § 19002. Credit for Tax Withheld.