SECTIONS 13070-13077

13070.  (a) The employer shall be liable for the payment of the taxrequired to be deducted and withheld under Section 13020, and shallnot be liable to any person for the amount of such payment. (b) Whenever any employer or person has withheld any amountpursuant to this division, the amount so withheld shall be held to bea special fund in trust for the State of California.13071.  If the employer, in violation of the provisions of thisdivision, fails to deduct and withhold the tax under this division,and thereafter the tax against which the tax may be credited is paidor the taxpayer reports to the Franchise Tax Board the wages or grossincome against which the tax would have been imposed, the tax sorequired to be deducted and withheld shall not be collected from theemployer, but this section shall in no case relieve the employer fromliability for any penalties or additions to the tax otherwiseapplicable with respect to the failure to deduct and withhold.13072.  The department may by notice, served personally or byfirst-class mail, require any employer, person, officer or departmentof the state, political subdivision or agency of the state,including the Regents of the University of California, a cityorganized under a freeholders' charter, or a political body not asubdivision or agency of the state, having in their possession, orunder their control, any credits or other personal property or otherthings of value, belonging to a taxpayer or to an employer or personwho has failed to withhold and transmit amounts due pursuant toSection 13070 or 13073 to withhold, from such credits or otherpersonal property or other things of value, the amount of any tax,interest, or penalties due from the taxpayer or the amount of anyliability incurred by such employer or person for failure to withholdand transmit amounts due from a taxpayer and to transmit the amountwithheld to the department at such times as it may designate.13073.  Any employer or person failing to withhold the amount duefrom any taxpayer and to transmit the same to the department afterservice of a notice pursuant to Section 13072 is liable for suchamounts.13074.  Any employer or person required to withhold and transmit anyamount pursuant to this division shall comply with the requirementwithout resort to any legal or equitable action in a court of law orequity. Any employer or person paying to the department any amountrequired by it to be withheld is not liable therefor to the personfrom whom withheld unless the amount withheld is refunded to thewithholding agent.13075.  Whenever, under any provision of this division, service isauthorized upon the state of any notice to withhold, unless expresslyexempted from the provisions of this section, such service to beeffective must, in addition to any other requirements, be made on thestate agency owing the obligation prior to the time such agencypresents the claim for payment thereof to the State Controller.13076.  If the employer is the United States, or this state, or anypolitical subdivision thereof, including the Regents of theUniversity of California, a city organized under a freeholders'charter, or any agency or instrumentality of any one or more of theforegoing, the return of the amount deducted and withheld upon anywages may be made by any officer or employee of the United States, orof such state, city organized under a freeholders' charter, orpolitical subdivision, or of such agency or instrumentality, as thecase may be, having control of the payment of such wages, orappropriately designated for that purpose.13077.  (a) For purposes of Sections 13020 and 13070, if a lender,surety, or other person, who is not an employer under such sectionswith respect to an employee or group of employees, pays wagesdirectly to such an employee or group of employees, employed by oneor more employers, or to an agent on behalf of such employee oremployees, such lender, surety, or other person shall be liable inhis or her own person and estate to the State of California in a sumequal to the taxes (together with interest) required to be deductedand withheld from such wages by such employer. (b) If a lender, surety, or other person supplies funds to or forthe account of an employer for the specific purpose of paying wagesof the employees of such employer, with actual notice or knowledgethat such employer does not intend to or will not be able to maketimely payment or deposit of the amounts of tax required by this partto be deducted and withheld by such employer from such wages, suchlender, surety, or other person shall be liable in his or her ownperson and estate to the State of California in a sum equal to thetaxes (together with interest) which are not paid over to the Stateof California by such employer with respect to such wages. However,the liability of such lender, surety, or other person shall belimited to an amount equal to 25 percent of the amount so supplied toor for the account of such employer for such purpose. (c) Any amounts paid to the State of California pursuant to thissection shall be credited against the liability of the employer.