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
Credits
Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 18662, Revenue and Taxation Code.
History
New section filed 12-13-60; effective thirtieth day thereafter (Register 60, No. 25).
Repealer and new section filed 2-22-74; effective thirtieth day thereafter (Register 74, No. 8).
Renumbering and amendment of Section 18662-26134(b) to Section 18662-2 filed 11-29-82; effective thirtieth day thereafter (Register 82, No. 49).
Amendment filed 2-19-86; effective thirtieth day thereafter (Register 86, No. 8).
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).
Repealer filed 3-10-2014; operative 7-1-2014 (Register 2014, No. 11).
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