Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]
( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) CHAPTER 2. Returns [18501 - 18677]
( Chapter 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ARTICLE 1. Individuals and Fiduciaries [18501 - 18572]
( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) 18551.
Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold any personal income tax on wages.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)