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Section 13026 Of Chapter 2. Withholding And Payment Of Tax From California Unemployment Insurance Code >> Division 6. >> Chapter 2.
13026
. An employer shall not be required to deduct and withhold any
tax under this division upon a payment of wages (except wages exempt
from federal income tax but not exempt under this division) to an
employee if there is in effect with respect to such payment a
withholding exemption certificate, in such form and containing such
other information as the department may prescribe, furnished to the
employer by the employee certifying that the employee--
(a) Incurred no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her preceding taxable year, and
(b) Anticipates that he or she will incur no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her current taxable year.
(a) Incurred no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her preceding taxable year, and
(b) Anticipates that he or she will incur no liability for federal income tax imposed under subtitle A of the Internal Revenue Code of 1954 for his or her current taxable year.
