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Article 5. Withholding | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 2.6. Administration of Franchise and Income Tax
Subchapter 2. Returns
Article 5. Withholding
Article 5. Withholding
State of California
18662-0
Table of Contents -- Regulation Sections 18662-1 through 18662-8.
18662-1
Withholding -- Generally.
18662-2
Definitions.
18662-3
Real Estate Withholding.
18662-4
Withholding on Payments (Nonresident Individuals and Non-California Business Entities) -- General.
18662-5
Other Types of Payments and Withholding Obligations.
18662-6
Nonresident Withholding, Entertainers, Athletes, and Speakers.
18662-7
Certificates of Residence. [Repealed]
18662-8
Reporting and Remitting Amounts Withheld, Penalties, and Interest; Other Procedures.
18662-11
Withholding Procedure -- Corporations Withholding on Current Income. [Repealed]
18662-12
Income Subject to Withholding, Requirements for Withholding, and Amount to Be Withheld. [Repealed]
18662-13
Corporations Subject to Withholding. [Repealed]
18662-14
Interpleader Action by Withholding Agent. [Repealed]
18663
Withholding Tables.
19002
Credit for Tax Withheld.