Code Section

Unemployment Insurance Code - UIC

DIVISION 6. WITHHOLDING TAX ON WAGES [13000 - 13101]

  ( Division 6 added by Stats. 1980, Ch. 1007, Sec. 64. )
  

CHAPTER 2. Withholding and Payment of Tax [13020 - 13031]
  ( Chapter 2 added by Stats. 1980, Ch. 1007, Sec. 64. )

  
13025.  

In the case of remuneration paid in any medium other than cash for services performed by an individual as a retail salesperson for a person where the service performed by such individual for such person is ordinarily performed for remuneration solely by way of cash commission an employer shall not be required to deduct or withhold any tax under this division with respect to such remuneration, if such employer files with the department such information with respect to such remuneration as the department may prescribe by regulation.

(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)