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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 3. Franchise Tax Board |
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Chapter 2.6. Administration of Franchise and Income Tax |
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Subchapter 2. Returns |
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Article 5. Withholding |
| § 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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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. |