Section 13074 Of Chapter 5. Collections From California Unemployment Insurance Code >> Division 6. >> Chapter 5.
13074
. Any employer or person required to withhold and transmit any
amount pursuant to this division shall comply with the requirement
without resort to any legal or equitable action in a court of law or
equity. Any employer or person paying to the department any amount
required by it to be withheld is not liable therefor to the person
from whom withheld unless the amount withheld is refunded to the
withholding agent.