Section 18632 Of Article 4. Information Returns From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 4.

. Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department relating to the reporting, collection, refunding to the employer, and enforcement of taxes required to be withheld from wages paid by employers.