§ 41123.6. — 41123.6. (Amended by Stats. 2021, Ch. 432, Sec. 120.)

California § 41123.6.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 6.: CHAPTER 6. Collection of Tax
• Art. 2.: ARTICLE 2. Notice to Withhold

Text

(a)
Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the department determines upon receiving information from any person liable for any amount under this part that the person’s employer withheld earnings for surcharges pursuant to Section 41123.5 and failed to remit the withheld earnings to the department, the employer shall be liable for the amount not remitted. The department’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the
surcharge.
(b)
Upon its determination, the department shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the department within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.
(c)
If the employer fails to remit the amount withheld to the department upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a surcharge deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted
amount, in the aggregate, was first withheld.
(d)
When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the department on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.
(e)
Collection against the person liable for the surcharge is stayed for both the following amount and period:
(1)
An amount equal to the amount determined by the
department under subdivision (a).
(2)
The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the department thereof.
(f)
If under this section, an amount that was withheld and not remitted to the department is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.
(g)
This section shall apply to determinations made by the department on or after the effective date of the act adding this section.

Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 120. (SB 824) Effective January 1, 2022.