Section 13073.

Cal. Unemployment Insurance Code - UIC § 13073.
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 department after service of a notice pursuant to Section 13072 is liable for such amounts.

References

referencesCal. Unemployment Insurance Code - UIC § 13072.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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