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Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 2. Returns›Article 5. Withholding

§ 18662-12. Income Subject to Withholding, Requirements for Withholding, and Amount to…

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF6D936E34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 18662, Revenue and Taxation Code.

History

  1. New section filed 12-13-60; effective thirtieth day thereafter (Register 60, No. 25).

  2. Repealer and new section filed 2-22-74; effective thirtieth day thereafter (Register 74, No. 8).

  3. Renumbering and amendment of Section 18662-26134(b) to Section 18662-2 filed 11-29-82; effective thirtieth day thereafter (Register 82, No. 49).

  4. Amendment filed 2-19-86; effective thirtieth day thereafter (Register 86, No. 8).

  5. Change without regulatory effect renumbering and amending former section 26131-2 to section 18662-12 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).

  6. Repealer filed 3-10-2014; operative 7-1-2014 (Register 2014, No. 11).

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