California Revenue & Taxation Code Cal. Rev. & Tax. Code § 18672 Official textleginfo.legislature.ca.govlast amended Jun 16, 1993SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous18671Next ›18673 Nearby sections (25 sections)1866118662186631866418665186661866718668186691867018670.51867118672186731867418675186761867718700187011870218703187201872118722Full table of contents →