§ 17035

Cal. Rev. & Tax. Code § 17035

17035

Effective Jun 16, 1993Amended by Stats. 1993, Ch. 31, Sec. 2. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.