California Code
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 4 - Payments and Assessments

ARTICLE 1 - Payment of Tax by All Persons

Section 19001. - 19001. Except as provided by Article 2 (commencing with Section...

Section 19002. - 19002. (a) The amount withheld under Article 5 (commencing with...

Section 19002. - 19002. (a) The amount withheld under Article 5 (commencing with...

Section 19004. - 19004. A taxpayer may elect to pay the tax prior...

Section 19005. - 19005. The tax, and any interest and penalties, shall be...

Section 19006. - 19006. (a) The spouse who controls the disposition of or...

Section 19007. - 19007. Payment of the estimated tax, or any installment thereof,...

Section 19008. - 19008. (a) The Franchise Tax Board may, in cases of...

Section 19009. - 19009. (a) Whenever any person or employer who is required...

Section 19010. - 19010. Unless otherwise provided, any provision of this part that...

Section 19011. - 19011. (a) All payments required under this part, regardless of...

Section 19011.5. - 19011.5. (a) All payments required by an individual under this...

ARTICLE 2 - Banks and Corporations

Section 19021. - 19021. In the case of taxpayers subject to the tax...

Section 19023. - 19023. For purposes of this article, in the case of...

Section 19025. - 19025. (a) If the amount of estimated tax does not...

Section 19026. - 19026. If, after paying any installment of estimated tax required...

Section 19027. - 19027. The application of this article to taxable years of...

ARTICLE 3 - Deficiency Assessments

Section 19031. - 19031. The Franchise Tax Board may proceed under this article...

Section 19032. - 19032. As soon as practicable after the return is filed,...

Section 19033. - 19033. (a) If the Franchise Tax Board determines that the...

Section 19034. - 19034. (a) Each notice shall set forth the reasons for...

Section 19035. - 19035. In the case of a joint return filed by...

Section 19036. - 19036. Notwithstanding any provision to the contrary, any interest, penalty...

Section 19041. - 19041. (a) Within 60 days after the mailing of each...

Section 19041.5. - 19041.5. (a) Notwithstanding any other provision of this part, Part...

Section 19042. - 19042. If no protest is filed, the amount of the...

Section 19043. - 19043. (a) For purposes of this part, “deficiency” means the...

Section 19043.5. - 19043.5. (a) (1) If the Franchise Tax Board determines that...

Section 19044. - 19044. (a) If a protest is filed, the Franchise Tax...

Section 19045. - 19045. (a) The Franchise Tax Board’s action upon the protest,...

Section 19046. - 19046. Two copies of the appeal and two copies of...

Section 19047. - 19047. The board shall hear and determine the appeal and...

Section 19048. - 19048. The board’s determination becomes final upon the expiration of...

Section 19049. - 19049. (a) When a deficiency is determined and the assessment...

Section 19050. - 19050. A certificate by the Franchise Tax Board or of...

Section 19051. - 19051. Any amount of tax in excess of that disclosed...

Section 19052. - 19052. Notwithstanding any other provision of this part to the...

Section 19054. - 19054. (a) If on any return or claim for refund...

Section 19057. - 19057. (a) Except in the case of a false or...

Section 19058. - 19058. (a) If the taxpayer omits from gross income an...

Section 19059. - 19059. (a) If a taxpayer is required by subdivision (a)...

Section 19060. - 19060. (a) If a taxpayer fails to report a change...

Section 19061. - 19061. In case of a deficiency described in Sections 24945...

Section 19063. - 19063. (a) In the case of any tax imposed by...

Section 19064. - 19064. (a) If any person initiates a motion to quash...

Section 19065. - 19065. If any taxpayer agrees with the United States Commissioner...

Section 19066. - 19066. (a) For the purposes of Sections 19057, 19058, and...

Section 19066.5. - 19066.5. In the case of any information that is required...

Section 19067. - 19067. (a) Where before the expiration of the time prescribed...

ARTICLE 4 - Assessments against Persons Secondarily Liable

Section 19071. - 19071. The taxes imposed by Part 10 (commencing with Section...

Section 19072. - 19072. The provisions of this part respecting the collection of...

Section 19073. - 19073. The amounts of the following liabilities, except as hereinafter...

Section 19074. - 19074. The period of limitation for assessment of the liability...

ARTICLE 5 - Jeopardy Assessments

Section 19081. - 19081. If the Franchise Tax Board finds that the assessment...

Section 19082. - 19082. In the case of a tax for a current...

Section 19083. - 19083. (a) A jeopardy assessment is immediately due and payable,...

Section 19084. - 19084. (a) (1) (A) Unless the Chief Counsel of the...

Section 19085. - 19085. The taxpayer may appeal to the board from the...

Section 19086. - 19086. In any proceeding brought to enforce payment of taxes...

Section 19087. - 19087. (a) If any taxpayer fails to file a return,...

Section 19088. - 19088. (a) On the appointment of a receiver for any...

Section 19089. - 19089. (a) Every trustee in a case under Title 11...

Section 19090. - 19090. (a) Claims for the deficiency and such interest, additional...

Section 19091. - 19091. Upon notice and demand from the Franchise Tax Board...

Section 19092. - 19092. The Franchise Tax Board may prescribe rules and regulations...

Section 19093. - 19093. (a) If the individual who is in physical possession...

ARTICLE 6 - Interest

Section 19101. - 19101. (a) If any amount of tax imposed by Part...

Section 19104. - 19104. (a) The Franchise Tax Board may abate all or...

Section 19105. - 19105. In the case of an individual or fiduciary, the...

Section 19107. - 19107. Where an overpayment is made by any individual for...

Section 19108. - 19108. (a) Where an overpayment is made by any taxpayer...

Section 19109. - 19109. (a) If the Franchise Tax Board extends for any...

Section 19110. - 19110. (a) When the correction of an erroneous inclusion or...

Section 19112. - 19112. Interest may be waived for any period for which...

Section 19113. - 19113. If any portion of a tax is satisfied by...

Section 19114. - 19114. Interest prescribed under this article on any tax may...

Section 19116. - 19116. (a) In the case of an individual who files...

Section 19117. - 19117. (a) The Franchise Tax Board shall include with each...

Section 19120. - 19120. Any portion of any amount that has been erroneously...

ARTICLE 7 - Penalties and Additions to Tax

Section 19131. - 19131. (a) If any taxpayer fails to make and file...

Section 19131.5. - 19131.5. (a) Section 6164 of the Internal Revenue Code, relating...

Section 19132. - 19132. (a) (1) Unless it is shown that the failure...

Section 19132.5. - 19132.5. (a) (1) An individual taxpayer may elect to request...

Section 19133. - 19133. If any taxpayer fails or refuses to furnish any...

Section 19134. - 19134. (a) The provisions of Section 6657 of the Internal...

Section 19135. - 19135. (a) (1) The Franchise Tax Board shall impose a...

Section 19136. - 19136. (a) Section 6654 of the Internal Revenue Code, relating...

Section 19136.1. - 19136.1. (a) Section 6654(d)(1)(A) of the Internal Revenue Code is...

Section 19136.2. - 19136.2. For taxable years beginning on or after January 1,...

Section 19136.3. - 19136.3. (a) Section 6654(d)(1)(B) of the Internal Revenue Code is...

Section 19136.5. - 19136.5. No addition to tax shall be made under Section...

Section 19136.7. - 19136.7. (a) No additions to tax shall be made under...

Section 19136.12. - 19136.12. (a) No addition to tax shall be made pursuant...

Section 19136.13. - 19136.13. No addition to tax shall be made pursuant to...

Section 19138. - 19138. (a) (1) A taxpayer subject to the tax imposed...

Section 19141. - 19141. Upon certification by the Secretary of State pursuant to...

Section 19141.2. - 19141.2. (a) Section 6038 of the Internal Revenue Code, relating...

Section 19141.5. - 19141.5. (a) (1) Section 6038A of the Internal Revenue Code,...

Section 19141.6. - 19141.6. (a) Each taxpayer determining its income subject to tax...

Section 19142. - 19142. (a) Except as provided in Sections 19147 and 19148...

Section 19144. - 19144. For the purposes of Section 19142 the amount of...

Section 19145. - 19145. For purposes of Section 19142, the period of the...

Section 19147. - 19147. (a) Notwithstanding Sections 19142 to 19145, inclusive, the addition...

Section 19148. - 19148. (a) Notwithstanding Sections 19142 to 19147, inclusive, the addition...

Section 19149. - 19149. (a) Notwithstanding any other provision of Sections 19142 to...

Section 19150. - 19150. The application of Sections 19142 to 19151, inclusive, to...

Section 19151. - 19151. Notwithstanding Sections 19142 to 19150, inclusive, the addition to...

Section 19161. - 19161. (a) An addition to tax shall not be made...

Section 19164. - 19164. (a) (1) (A) An accuracy-related penalty shall be imposed...

Section 19164.1. - 19164.1. (a) Any understatement determined pursuant to subdivision (a) of...

Section 19164.5. - 19164.5. (a) A reportable transaction accuracy-related penalty shall be imposed...

Section 19166. - 19166. (a) A penalty shall be imposed for understatement of...

Section 19167. - 19167. (a) A penalty shall be imposed under this section...

Section 19168. - 19168. The following rules shall apply to any penalty imposed...

Section 19169. - 19169. (a) In addition to the criminal penalty provided by...

Section 19170. - 19170. (a) An income tax preparer that is subject to...

Section 19171. - 19171. (a) A business entity required to electronically file a...

Section 19172. - 19172. (a) In addition to the penalty imposed by Section...

Section 19172.5. - 19172.5. (a) In addition to the penalty imposed by Section...

Section 19173. - 19173. (a) A penalty shall be imposed under this part...

Section 19175. - 19175. (a) In addition to the penalty imposed by Section...

Section 19176. - 19176. (a) In addition to any criminal penalty provided by...

Section 19177. - 19177. A penalty shall be imposed for promoting abusive tax...

Section 19178. - 19178. A penalty shall be imposed for aiding and abetting...

Section 19179. - 19179. (a) A penalty shall be imposed for filing a...

Section 19180. - 19180. (a) In any proceeding involving the issue of whether...

Section 19181. - 19181. A penalty shall be imposed for failing to meet...

Section 19182. - 19182. (a) A penalty shall be imposed for failure to...

Section 19182.5. - 19182.5. (a) A penalty shall be imposed for failing to...

Section 19183. - 19183. (a) (1) A penalty shall be imposed for failure...

Section 19184. - 19184. (a) A penalty of fifty dollars ($50) shall be...

Section 19185. - 19185. (a) Section 6695A of the Internal Revenue Code, relating...

Section 19186. - 19186. (a) Section 6720B of the Internal Revenue Code, relating...

Section 19187. - 19187. (a) The Franchise Tax Board shall include with each...

ARTICLE 8 - Voluntary Disclosure Program

Section 19191. - 19191. (a) The Franchise Tax Board may enter into a...

Section 19192. - 19192. For purposes of this article, the following terms have...

Section 19193. - 19193. Nothing in this article shall be construed to mean...

Section 19194. - 19194. (a) Notwithstanding any other provision of this article, a...

ARTICLE 9 - Public Disclosure of Tax Delinquencies

Section 19195. - 19195. (a) Notwithstanding any other provision of law, including Section...