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19 Αυγ 2023 · The items of income referred to in subdivision (a) are interest, dividends, rents, prizes and winnings, premiums, annuities, emoluments, compensation for services, including bonuses, partnership income or gains, and other fixed or determinable annual or periodical gains, profits, and income.
18662, Revenue and Taxation Code . Regulation Section 18662-1 is amended to read: § 18662-1. Withholding – Generally. (a) Types of Withholding – Application of Regulation sections 18662- 0 through 18662-8. (1) Overview. California law requires withholding of tax by persons having the
Revenue and Taxation Code section 18662, subdivision (e), requires withholding of tax at source from any disposition, sale or transfer of California real property at an amount equal to 3 1/3 percent of the sales price, unless an election is made to use an alternative withholding calculation based on gain required to be recognized from the sale ...
Cal. RTC Code § 18662 - 18662. (a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and any.
21 Ιουν 2024 · Subject to certain exceptions specified in Revenue and Taxation Code section 18662, subdivision (e) (3), withholding of tax at source is required from payments derived from California sources and from the sale of any California real property.
Quickly figure your 2023 tax by entering your filing status and income. Tax calculator is for 2023 tax year only. Do not use the calculator for 540 2EZ or prior tax years.
A change in the tax law, Revenue and Taxation Code §18662 and following, as of January 1, 2003, now requires the Buyer of California real estate to withhold 3.3% of the gross sales price from the proceeds due to the Seller, and remit that amount to the Franchise Tax Board (“FTB”).
