§ 4370-1. Liability for Tax.
22 CA ADC § 4370-1Barclays Official California Code of Regulations
22 CCR § 4370-1
§ 4370-1. Liability for Tax.
Every employer required to deduct and withhold the tax under Section 13020 of the code from the wages of an employee is liable for the payment of such tax whether or not it is collected from the employee by the employer. If the employer deducts less than the correct amount of tax, or fails to deduct any part of the tax, he or she is nevertheless liable for the correct amount of the tax.
Credits
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 13070, Unemployment Insurance Code.
History
1. Change without regulatory effect amending section filed 1-7-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 2).
This database is current through 6/7/24 Register 2024, No. 23.
Cal. Admin. Code tit. 22, § 4370-1, 22 CA ADC § 4370-1
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