Section 18632.

Cal. Revenue and Taxation Code - RTC § 18632.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department relating to the reporting, collection, refunding to the employer, and enforcement of taxes required to be withheld from wages paid by employers.

References

referencesCal. Unemployment Insurance Code - UIC § 13000.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements