Section 18672.

Cal. Revenue and Taxation Code - RTC § 18672.
in effect
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Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice pursuant to Section 18670 or 18671 is liable for those amounts.

References

referencesCal. Revenue and Taxation Code - RTC § 18670.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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