California § 18675 - Any person from whom a tax is collected by withholding under this article or unde
Full text of California Public Contract Code - PCC § 18675 — Any person from whom a tax is collected by withholding under this article or unde, with citation guidance and answers to common questions.
§ 18675. Any person from whom a tax is collected by withholding under this article or unde
Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to the remedies set forth in Articles 1 (commencing with Section 19301) and 3 (commencing with Section 19381) of Chapter 6. Any refund of the tax under Chapter 6 (commencing with Section 19301) shall be made to the withholding agent instead of directly to the taxpayer, if requested in writing by the withholding agent at the time the amounts refundable were transmitted to the Franchise Tax Board.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 18675
What does Public Contract Code - PCC § 18675 cover?
Section 18675 ("Any person from whom a tax is collected by withholding under this article or unde") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 18675?
A common citation format is "Public Contract Code - PCC § 18675" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 18675 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.