The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.
(Amended by Stats. 1993, Ch. 31, Sec. 2. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Section 17035
Rev. & Tax. Code § 17035, under General Provisions and Definitions.
Rev. & Tax. Code § 17035