Section 18675 Of Article 5. Withholding From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 5.
18675
. 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.