Section 17035.

Cal. Revenue and Taxation Code - RTC § 17035.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.

References

referencesCal. Revenue and Taxation Code - RTC § 18662.
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