Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 2. Returns
Article 5. Withholding
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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…
- § 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 [Repealed]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…
- § 18662-11. Withholding Procedure — Corporations Withholding on Current Income. [Repealed]
- § 18662-12. Income Subject to Withholding, Requirements for Withholding, and Amount to…
- § 18662-13. Corporations Subject to Withholding. [Repealed]
- § 18662-14. Interpleader Action by Withholding Agent. [Repealed]
- § 18663. Withholding Tables.
- § 19002. Credit for Tax Withheld.
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