1170-1176

GOVERNMENT CODE
SECTION 1170-1176




1170.  As used in this article, "law" means any federal law relating
to internal revenue.



1170.5.  In the case of the State, "law" also means the law of any
state providing for the withholding of personal income tax from wages
or salaries of its residents employed by other states; provided,
that the law of that state, in the determination of the State
Controller, provides for withholding of personal income taxes from
wages or salaries of its employees residing in California.



1171.  The State, its agencies and political subdivisions, cities,
and all other public agencies may withhold from any wages or salaries
paid by them that portion required to be withheld by any law.



1172.  They may pay the withheld sums at the times and in the manner
provided by the law and make the records, reports, and returns
required by the law or the regulations promulgated under it.



1173.  The Department of Finance shall direct the manner and form in
which each state department, board, commission, or other agency
maintains the records incidental to withholding funds pursuant to
this article. The Department of Finance shall prescribe the forms to
be used in making any returns, reports, or payments except where
forms are provided by the law or the regulations promulgated under
it.



1174.  All funds withheld pursuant to this article by any state unit
whose funds are deposited in the State Treasury shall, immediately
upon such withholding, be deposited in such depositary or
depositaries as may be prescribed by the Director of Finance, and
shall be withdrawn therefrom in the manner prescribed by him in
fulfillment of the purpose for which said funds were deposited.



1175.  All funds withheld by any county pursuant to this article
shall, immediately upon such withholding, be deposited in such
depositary or depositaries as may be prescribed by the board of
supervisors of the county, and shall be withdrawn therefrom in the
manner prescribed by such board in fulfillment of the purpose for
which said funds were deposited.



1176.  All funds withheld pursuant to this article by any public
agency not within the provisions of Sections 1174 or 1175 of this
code shall, immediately upon such withholding, be deposited in such
depositary or depositaries as may be prescribed by the governing body
of such public agency, and shall be withdrawn therefrom in the
manner prescribed by such governing body, in fulfillment of the
purpose for which said funds were deposited.