California Code
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 2 - Returns

ARTICLE 1 - Individuals and Fiduciaries

Section 18501. - 18501. (a) Every individual taxable under Part 10 (commencing with...

Section 18505. - 18505. Every fiduciary (except a receiver appointed by authority of...

Section 18505.3. - 18505.3. If an individual is deceased, the return of that...

Section 18505.6. - 18505.6. If an individual is unable to make a return...

Section 18506. - 18506. A trust that qualifies under Section 401(a) of the...

Section 18508. - 18508. (a) Returns of an estate, a trust, or an...

Section 18509. - 18509. Any fiduciary required to make a return under Section...

Section 18510. - 18510. (a) (1) (A) The Franchise Tax Board shall revise...

Section 18521. - 18521. (a) (1) Except as otherwise provided in this section,...

Section 18522. - 18522. If an individual has filed a separate return for...

Section 18523. - 18523. If a joint return is made under Section 18522,...

Section 18524. - 18524. If a joint return is made under Section 18522...

Section 18526. - 18526. A joint return may not be made under Section...

Section 18527. - 18527. For the purposes of Article 1 (commencing with Section...

Section 18528. - 18528. (a) For the purposes of Sections 19057 to 19067,...

Section 18529. - 18529. If a joint return is made under Section 18522,...

Section 18530. - 18530. Where the amount shown as the tax by the...

Section 18531. - 18531. For the purposes of Chapter 9 (commencing with Section...

Section 18531.5. - 18531.5. For purposes of Section 443 of the Internal Revenue...

Section 18532. - 18532. For the purposes of this article, each of the...

Section 18533. - 18533. (a) (1) Notwithstanding subdivision (a) and the first sentence...

Section 18534. - 18534. (a) Under regulations prescribed by the Franchise Tax Board,...

Section 18535. - 18535. (a) In lieu of electing nonresident partners filing a...

Section 18536. - 18536. (a) In lieu of electing nonresident directors filing a...

Section 18537. - 18537. (a) For taxable years beginning on or after January...

Section 18542. - 18542. Notwithstanding any other provision of law, the Franchise Tax...

Section 18543. - 18543. For taxable years beginning on or after January 1,...

Section 18551. - 18551. Section 13021 of the Unemployment Insurance Code sets forth...

Section 18566. - 18566. Returns filed under this article on the basis of...

Section 18567. - 18567. (a) (1) The Franchise Tax Board may grant a...

Section 18570. - 18570. (a) In the case of an individual who is...

Section 18571. - 18571. (a) The provisions of Section 7508 of the Internal...

Section 18572. - 18572. (a) Section 7508A of the Internal Revenue Code, relating...

ARTICLE 2 - Banks and Corporations

Section 18601. - 18601. (a) Except as provided in subdivision (b), (c), or...

Section 18602. - 18602. In the event that taxes, interest, and penalties have...

Section 18604. - 18604. (a) The Franchise Tax Board may grant a reasonable...

Section 18606. - 18606. (a) In cases where receivers, trustees in a case...

ARTICLE 3 - General Provisions Applicable to All Persons

Section 18621. - 18621. Except as otherwise provided by the Franchise Tax Board...

Section 18621.5. - 18621.5. (a) Any return, declaration, statement, or other document required...

Section 18621.7. - 18621.7. The Franchise Tax Board shall not approve for electronic...

Section 18621.9. - 18621.9. (a) If an income tax return preparer prepared more...

Section 18621.10. - 18621.10. (a) For taxable years beginning on or after January...

Section 18622. - 18622. (a) If any item required to be shown on...

Section 18622.5. - 18622.5. (a) Notwithstanding Section 18622, if any item required to...

Section 18623. - 18623. (a) The Franchise Tax Board is authorized to provide,...

Section 18624. - 18624. (a) Section 6109 of the Internal Revenue Code, relating...

Section 18624. - 18624. (a) Section 6109 of the Internal Revenue Code, relating...

Section 18625. - 18625. An income tax return preparer shall furnish a copy...

Section 18626. - 18626. For purposes of Chapter 9 (commencing with Section 19701),...

Section 18628. - 18628. (a) Section 6111 of the Internal Revenue Code, relating...

ARTICLE 4 - Information Returns

Section 18631. - 18631. (a) This article does not apply to any payment...

Section 18631.7. - 18631.7. (a) Any check casher engaged in the trade or...

Section 18632. - 18632. Division 6 (commencing with Section 13000) of the Unemployment...

Section 18633. - 18633. (a) (1) Every partnership, on or before the 15th...

Section 18633.5. - 18633.5. (a) Every limited liability company that is classified as...

Section 18635. - 18635. Every trust claiming a charitable, religious, scientific, literary, or...

Section 18635.5. - 18635.5. (a) Section 6034A of the Internal Revenue Code, relating...

Section 18639. - 18639. (a) (1) In addition to those reports required under...

Section 18640. - 18640. (a) Any corporation allocating amounts as patronage dividends, rebates,...

Section 18642. - 18642. (a) All owners and transferors of an interest in...

Section 18644. - 18644. (a) The operator of a boat on which one...

Section 18646. - 18646. (a) The head of every state agency (as defined...

Section 18648. - 18648. (a) Section 6112 of the Internal Revenue Code, relating...

Section 18648.5. - 18648.5. (a) Section 6115 of the Internal Revenue Code, relating...

Section 18649. - 18649. A copy of the information furnished pursuant to Section...

ARTICLE 5 - Withholding

Section 18661. - 18661. When necessary to make effective the provisions of this...

Section 18662. - 18662. (a) The Franchise Tax Board may, by regulation, require...

Section 18663. - 18663. (a) (1) The Franchise Tax Board shall annually (or...

Section 18664. - 18664. (a) (1) Section 3406 of the Internal Revenue Code,...

Section 18665. - 18665. Unless otherwise specifically provided, the provisions of any law...

Section 18666. - 18666. (a) Section 1446 of the Internal Revenue Code shall...

Section 18667. - 18667. The Franchise Tax Board may require employers to submit...

Section 18668. - 18668. (a) Every person required under this article to deduct...

Section 18669. - 18669. (a) Whenever any payer required to deduct and withhold...

Section 18670. - 18670. (a) The Franchise Tax Board may by notice, served...

Section 18670.5. - 18670.5. (a) The Franchise Tax Board may by notice, served...

Section 18671. - 18671. (a) Subject to the limitations in subdivisions (b) and...

Section 18672. - 18672. Any employer or person failing to withhold the amount...

Section 18673. - 18673. (a) Notwithstanding Article 7 (commencing with Section 706.151) of...

Section 18674. - 18674. (a) Any employer or person required to withhold and...

Section 18675. - 18675. Any person from whom a tax is collected by...

Section 18676. - 18676. Whenever, under any provision of this article, service is...

Section 18677. - 18677. (a) For purposes of this article, if a lender,...