Part VII - Withholding of Tax
- Section 7316 - Definitions
- Section 7316.1 - Requirement of withholding tax
- Section 7316.2 - Withholding Tax Requirement for Nonemployer Payors
- Section 7317 - Information statement
- Section 7317.1 - Information Statement for Nonemployer Payors
- Section 7317.2 - Information Statement for Payees
- Section 7318 - Time for filing withholding returns
- Section 7318.1 - Time for filing payors' returns.
- Section 7319 - Payment of taxes withheld
- Section 7319.1 - Payment of taxes withheld for non-employer payors.
- Section 7320 - Liability for withheld taxes
- Section 7320.1 - Payor's liability for withheld taxes.
- Section 7321 - Failure to withhold
- Section 7321.1 - Bulk and auction sales and transfers, notice
- Section 7321.2 - Payor's failure to withhold.
- Section 7322 - Designation of third parties to perform acts required of employers
- Section 7323 - When withholding not required