Section 13028.1 Of Chapter 2. Withholding And Payment Of Tax From California Unemployment Insurance Code >> Division 6. >> Chapter 2.
13028.1
. If the director determines that nonpayment of tax by a
nonresident under the income tax laws of this state may occur, the
director shall notify the payer of payments described in subdivision
(a) of Section 13028 that withholding shall be made from those
payments. Upon notice from the director, the payer shall withhold
from those payments as if they were subject to Section 13020. The
director shall also notify the payee that withholding has been
ordered pursuant to this section, and the reason for his or her
determination that nonpayment of tax may occur.