California Revenue and Taxation Code 17035 – The term “withholding agent” means any person required to deduct and …
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The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.
(Amended by Stats. 1993, Ch. 31, Sec. 2. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Terms Used In California Revenue and Taxation Code 17035
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19