For purposes of computing the tax required to be deducted and withheld pursuant to Section 13020 of the code, an employer may compute such tax as provided by Section 13023 of the code.
Cal. Code Regs. Tit. 22, §§ 4323-1
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 13023, Unemployment Insurance Code.