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California Air Resources Board April 2013CHAPTER 3: WHAT DOES MY COMPANY NEED TO DO TO COMPLY
WITH THE CAPANDTRADE REGULATION?
3.1 Register with the CapandTrade Program
The Compliance Instrument Tracking
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What is chapter 3 what does?
Chapter 3 pertains to the rules and regulations regarding withholding tax on non-resident aliens and foreign corporations.
Who is required to file chapter 3 what does?
Any person or entity making payments to non-resident aliens or foreign corporations is required to file chapter 3.
How to fill out chapter 3 what does?
Chapter 3 forms must be completed accurately, including the identification of the payee, the type of income, and the amount of withholding tax.
What is the purpose of chapter 3 what does?
The purpose of chapter 3 is to ensure that non-resident aliens and foreign corporations pay the appropriate amount of withholding tax on income sourced in the United States.
What information must be reported on chapter 3 what does?
Information such as the payee's name, address, and taxpayer identification number, as well as the type and amount of income paid, must be reported on chapter 3 forms.
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