California Code
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

CHAPTER 1 - General Provisions

ARTICLE 1 - General Application

Section 18401. - 18401. Each provision of this part shall apply to Part...

Section 18402. - 18402. (a) Except where the context otherwise requires, the general...

Section 18403. - 18403. For purposes of this part, any return, declaration, report,...

Section 18405. - 18405. (a) In the case of a new statutory provision...

Section 18405.1. - 18405.1. (a) Notwithstanding Section 18405, the Franchise Tax Board may,...

Section 18406. - 18406. For the purposes of this part, except as otherwise...

Section 18407. - 18407. Section 6011 of the Internal Revenue Code, relating to...

Section 18408. - 18408. The Franchise Tax Board is authorized to require that...

Section 18409. - 18409. (a) The Franchise Tax Board shall prescribe regulations providing...

Section 18410. - 18410. For purposes of Part 10 (commencing with Section 17001),...

Section 18410.2. - 18410.2. (a) The California Competes Tax Credit Committee is hereby...

ARTICLE 2 - Continuity with Prior Law

Section 18412. - 18412. The provisions of this part insofar as they are...

Section 18413. - 18413. The repeal of any provision in Part 10 (commencing...

Section 18414. - 18414. Any provision of this part that refers to the...

Section 18415. - 18415. Unless otherwise specifically provided therein, the provisions of any...

Section 18416. - 18416. (a) Unless expressly otherwise provided in this part, any...

Section 18416.5. - 18416.5. (a) The Franchise Tax Board may, by regulation, implement...

Section 18417. - 18417. Provisions in other codes or general law statutes that...

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,...

CHAPTER 3 - Voluntary Contributions

ARTICLE 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund

Section 18730. - 18730. (a) Any individual may designate on the tax return...

Section 18731. - 18731. (a) There is hereby established in the State Treasury...

Section 18732. - 18732. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18733. - 18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874,...

ARTICLE 4 - California Community and Neighborhood Tree Voluntary Tax Contribution Fund

Section 18734. - 18734. (a) An individual may designate on the tax return...

Section 18735. - 18735. There is hereby established in the State Treasury the...

Section 18736. - 18736. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18737. - 18737. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 5 - Fish and Game Preservation Fund

Section 18741. - 18741. (a) Any individual may designate on the tax return,...

Section 18742. - 18742. (a) The Franchise Tax Board shall notify the Controller...

Section 18743. - 18743. It is the intent of the Legislature that this...

Section 18744. - 18744. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 5.1 - California Beach and Coastal Enhancement Account

Section 18745. - 18745. (a) An individual may designate on the tax return,...

Section 18746. - 18746. The Franchise Tax Board shall notify the Controller of...

Section 18747. - 18747. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18748. - 18748. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund

Section 18749. - 18749. (a) An individual may designate on the tax return...

Section 18749.1. - 18749.1. There is in the State Treasury the Native California...

Section 18749.2. - 18749.2. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18749.3. - 18749.3. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 5.6 - California Sea Otter Voluntary Tax Contribution Fund

Section 18754. - 18754. (a) An individual may designate on the tax return...

Section 18754.1. - 18754.1. There is in the State Treasury the California Sea...

Section 18754.2. - 18754.2. (a) All money transferred to the California Sea Otter...

Section 18754.3. - 18754.3. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund

Section 18761. - 18761. The Legislature finds and declares all of the following:...

Section 18762. - 18762. For the purposes of this article, “research” shall include,...

Section 18763. - 18763. (a) An individual may designate on the tax return...

Section 18764. - 18764. There is in the State Treasury the California Alzheimer’s...

Section 18765. - 18765. (a) (1) Notwithstanding Section 13340 of the Government Code,...

Section 18766. - 18766. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 7 - Designations to the California Seniors Special Fund

Section 18771. - 18771. (a) Any individual who is allowed the credit under...

Section 18772. - 18772. There is hereby established in the State Treasury the...

Section 18773. - 18773. (a) All money transferred to the California Seniors Special...

ARTICLE 8 - Designations to the California Breast Cancer Research Fund

Section 18791. - 18791. The Legislature finds and declares all of the following:...

Section 18792. - 18792. For the purpose of this article, “research” shall include,...

Section 18793. - 18793. (a) Any individual may designate on the tax return...

Section 18794. - 18794. There is in the State Treasury the California Breast...

Section 18795. - 18795. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18796. - 18796. (a) Except as provided in subdivision (b), this article...

ARTICLE 9 - Designations to the California Firefighters Memorial Voluntary Tax Contribution Fund

Section 18801. - 18801. (a) Any individual may designate on the tax return...

Section 18802. - 18802. There is in the State Treasury the California Firefighters’...

Section 18803. - 18803. (a) All money transferred to the California Firefighters’ Memorial...

Section 18804. - 18804. (a) This article shall remain in effect only until...

ARTICLE 9.5 - Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund

Section 18805. - 18805. (a) A taxpayer may designate on the tax return...

Section 18806. - 18806. There is in the State Treasury the California Peace...

Section 18807. - 18807. All money transferred to the California Peace Officer Memorial...

Section 18808. - 18808. (a) This article shall remain in effect only until...

ARTICLE 14 - Emergency Food for Families Voluntary Tax Contribution Fund

Section 18851. - 18851. (a) An individual may designate on the tax return...

Section 18852. - 18852. There is in the State Treasury the Emergency Food...

Section 18853. - 18853. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18854. - 18854. It is the intent of the Legislature that this...

Section 18855. - 18855. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund

Section 18857. - 18857. (a) An individual may designate on the tax return...

Section 18857.1. - 18857.1. There is hereby established in the State Treasury the...

Section 18857.2. - 18857.2. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18857.3. - 18857.3. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 15 - California Cancer Research Fund

Section 18861. - 18861. (a) Any individual may designate on the tax return...

Section 18862. - 18862. There is hereby created in the State Treasury the...

Section 18863. - 18863. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18864. - 18864. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 16 - General Provisions

Section 18871. - 18871. In implementing this chapter, all of the following requirements...

Section 18872. - 18872. The Legislature finds and declares that it is important...

Section 18873. - 18873. Notwithstanding any other law, all of the following requirements...

Section 18874. - 18874. (a) Except as provided in subdivision (b) and notwithstanding...

ARTICLE 19 - Keep Arts in Schools Voluntary Tax Contribution Fund

Section 18891. - 18891. (a) An individual may designate on the tax return...

Section 18892. - 18892. There is hereby established in the State Treasury the...

Section 18893. - 18893. Notwithstanding Section 13340 of the Government Code, all money...

Section 18894. - 18894. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 20 - School Supplies for Homeless Children Voluntary Tax Contribution Fund

Section 18895. - 18895. (a) An individual may designate on the tax return...

Section 18896. - 18896. There is hereby established in the State Treasury the...

Section 18897. - 18897. (a) All moneys transferred to the School Supplies for...

Section 18898. - 18898. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 21 - State Parks Protection Fund

Section 18900.1. - 18900.1. (a) For taxable years beginning on or after January...

Section 18900.2. - 18900.2. There is hereby established in the State Treasury the...

Section 18900.3. - 18900.3. All moneys transferred to the State Parks Protection Fund,...

Section 18900.4. - 18900.4. (a) (1) By September 1 of the second calendar...

ARTICLE 23 - Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund

Section 18901. - 18901. (a) An individual may designate on the tax return...

Section 18901.1. - 18901.1. There is hereby established in the State Treasury the...

Section 18901.2. - 18901.2. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18901.3. - 18901.3. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund

Section 18902. - 18902. (a) An individual may designate on the tax return...

Section 18903. - 18903. There is hereby established in the State Treasury the...

Section 18904. - 18904. (a) Notwithstanding Section 13340 of the Government Code, moneys...

Section 18905. - 18905. (a) It is the intent of the Legislature that...

Section 18905.5. - 18905.5. (a) For purposes of this section, “CAL DOJ” means...

Section 18906. - 18906. (a) Except as otherwise provided in subdivision (b), this...

ARTICLE 27 - Suicide Prevention Voluntary Tax Contribution Fund

Section 18914. - 18914. (a) An individual may designate on the tax return...

Section 18915. - 18915. There is hereby established in the State Treasury the...

Section 18916. - 18916. (a) Notwithstanding Section 13340 of the Government Code, all...

Section 18917. - 18917. (a) Except as otherwise provided in subdivision (b), this...

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...

CHAPTER 5 - Collection of Tax

ARTICLE 1 - Judgment for Tax

Section 19201. - 19201. If any amount due under Part 10 (commencing with...

Section 19202. - 19202. The clerk of the court immediately upon the filing...

Section 19203. - 19203. An abstract or a copy of the judgment may...

Section 19204. - 19204. Within 10 years from the date of the recording...

Section 19205. - 19205. Execution shall issue upon the judgment upon request of...

Section 19206. - 19206. The Franchise Tax Board may, at any time, release...

Section 19207. - 19207. The Franchise Tax Board may release any lien imposed...

Section 19208. - 19208. A certificate by the Franchise Tax Board to the...

Section 19209. - 19209. If the Franchise Tax Board records a certificate of...

ARTICLE 2 - Lien of Tax

Section 19221. - 19221. (a) If any taxpayer or person fails to pay...

Section 19222. - 19222. For the purposes of this section, if any certified,...

Section 19223. - 19223. Upon recordation or filing of a notice of state...

Section 19224. - 19224. The notice required to be given by Section 19223...

Section 19225. - 19225. (a) (1) The Franchise Tax Board shall notify in...

Section 19226. - 19226. (a) At the request of the owner whose property...

ARTICLE 3 - Warrant for Collection of Tax

Section 19231. - 19231. The Franchise Tax Board or its authorized representative may...

Section 19232. - 19232. The warrant shall be directed to any sheriff, marshal,...

Section 19233. - 19233. The Franchise Tax Board shall pay or advance to...

Section 19234. - 19234. The fees, commissions, and expenses are an obligation of...

Section 19235. - 19235. Whenever property is levied upon by warrant pursuant to...

Section 19236. - 19236. For purposes of issuing a warrant pursuant to this...

ARTICLE 4 - Miscellaneous Provisions

Section 19251. - 19251. The remedies of the state provided for in this...

Section 19252. - 19252. In all proceedings under this chapter the Franchise Tax...

Section 19253. - 19253. The amounts required to be paid by any person...

Section 19254. - 19254. (a) (1) If any person, other than an organization...

Section 19255. - 19255. (a) Except as otherwise provided in subdivisions (b) and...

Section 19256. - 19256. The Franchise Tax Board may, in the allowance of...

Section 19262. - 19262. (a) At any time within which an action can...

Section 19263. - 19263. At any sale authorized by Section 19262, the property...

Section 19264. - 19264. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105...

Section 19265.5. - 19265.5. (a) Notwithstanding Section 18670 or 18671, payments authorized pursuant...

Section 19266. - 19266. (a) (1) The Franchise Tax Board, in coordination with...

ARTICLE 5.5 - Collection of Amounts Imposed by a Court

Section 19280. - 19280. (a) (1) (A) Fines, monetary sanctions, state or local...

Section 19281. - 19281. (a) The Legislature finds that it is essential for...

Section 19282. - 19282. (a) Except as otherwise provided in subdivision (e), amounts...

Section 19283. - 19283. The Department of Justice, in consultation with the Franchise...

ARTICLE 6 - Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals

Section 19285. - 19285. For purposes of this article: (a) “CalSavers Retirement Savings...

Section 19286. - 19286. (a) (1) Penalties imposed pursuant to Title 21 (commencing...

Section 19287. - 19287. (a) The Franchise Tax Board shall issue a first...

Section 19288. - 19288. (a) Within 90 days after the issuance of the...

Section 19289. - 19289. Amounts collected under this article shall be transmitted to...

Section 19290. - 19290. The Franchise Tax Board shall seek additional resources needed...

Section 19290.1. - 19290.1. The Franchise Tax Board may prescribe regulations necessary or...

ARTICLE 7 - Collection of Tax Debts Due to the Internal Revenue Service or Other States

Section 19291. - 19291. (a) The Franchise Tax Board may enter into an...

ARTICLE 8 - Collection of Recaptured California Small Business COVID-19 Relief Grants

Section 19294. - 19294. (a) For purposes of this section, the following definitions...

Section 19295. - 19295. This article shall remain in effect only until December...

ARTICLE 8.1 - Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants

Section 19295.1. - 19295.1. (a) For purposes of this section, all the following...

Section 19295.2. - 19295.2. This article shall remain in effect only until December...

ARTICLE 9 - Collection of Recaptured California Competes Grants

Section 19296. - 19296. For purposes of this article, all of the following...

Section 19297. - 19297. (a) GO-Biz shall provide to the Franchise Tax Board...

Section 19298. - 19298. (a) The Franchise Tax Board and GO-Biz may prescribe...

CHAPTER 6 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 19301. - 19301. (a) If the Franchise Tax Board or the board,...

Section 19302. - 19302. If the Franchise Tax Board determines that the taxpayer...

Section 19303. - 19303. The Franchise Tax Board shall revise returns required to...

Section 19304. - 19304. (a) The Franchise Tax Board shall revise taxpayer form...

Section 19306. - 19306. (a) No credit or refund shall be allowed or...

Section 19307. - 19307. For purposes of Section 19306, a return filed within...

Section 19308. - 19308. The period within which a claim for credit or...

Section 19309. - 19309. Section 19306 shall apply to any claim filed, or...

Section 19311. - 19311. (a) (1) If a change or correction is made...

Section 19311.5. - 19311.5. (a) If any taxes paid to another state result...

Section 19312. - 19312. Insofar as the claim for credit or refund relates...

Section 19313. - 19313. (a) In the case of any tax imposed by...

Section 19314. - 19314. (a) Notwithstanding any statute of limitations otherwise provided for...

Section 19316. - 19316. (a) In the case of an individual taxpayer under...

Section 19321. - 19321. A refund claim upon which action has become final...

Section 19322. - 19322. Every claim for refund shall be in writing, shall...

Section 19322.1. - 19322.1. (a) A claim for refund that is otherwise valid...

Section 19323. - 19323. (a) If the Franchise Tax Board disallows any claim...

Section 19324. - 19324. (a) Except as provided in subdivision (b), at the...

Section 19325. - 19325. No interest shall be allowed or paid with respect...

Section 19331. - 19331. If the Franchise Tax Board fails to mail notice...

Section 19332. - 19332. Two copies of the appeal and two copies of...

Section 19333. - 19333. The board shall hear and determine the appeal and...

Section 19334. - 19334. The determination of the board is final upon the...

Section 19335. - 19335. If, with or after the filing of a protest...

Section 19340. - 19340. Interest shall be allowed and paid on any overpayment...

Section 19341. - 19341. (a) Except as provided in subdivisions (b), (c), and...

Section 19342. - 19342. If the Franchise Tax Board disallows interest on any...

Section 19343. - 19343. At the expiration of 90 days from the mailing...

Section 19344. - 19344. Two copies of the appeal and two copies of...

Section 19345. - 19345. The board shall hear and determine the same and...

Section 19346. - 19346. The determination is final upon the expiration of 30...

Section 19347. - 19347. Within 90 days after the mailing of the notice...

Section 19348. - 19348. If the Franchise Tax Board fails to mail notice...

Section 19349. - 19349. A payment not made incident to a bona fide...

Section 19350. - 19350. If a credit or refund of any part of...

Section 19351. - 19351. The provisions of Section 19066, which are applicable in...

Section 19354. - 19354. If the amount allowable as a credit under Section...

Section 19355. - 19355. Any action of the Franchise Tax Board in refunding...

Section 19361. - 19361. In the case of an overpayment of tax imposed...

Section 19362. - 19362. The Franchise Tax Board is authorized to prescribe regulations...

Section 19363. - 19363. Credits or refunds of overpayments of estimated tax shall...

Section 19364. - 19364. If any overpayment of tax is claimed as a...

Section 19365. - 19365. (a) (1) A corporation electing to be treated as...

Section 19368. - 19368. (a) If the Franchise Tax Board makes or allows...

ARTICLE 2 - Suit for Tax

Section 19371. - 19371. (a) At any time within 10 years after the...

Section 19372. - 19372. The Attorney General or the counsel for the Franchise...

Section 19373. - 19373. In the action a writ of attachment may be...

Section 19374. - 19374. In the action a certificate by the Franchise Tax...

Section 19375. - 19375. The Franchise Tax Board may bring an appropriate action,...

Section 19376. - 19376. (a) For the purpose of collecting taxes, interest, additions...

Section 19377. - 19377. (a) The Franchise Tax Board may enter into agreement...

Section 19377.5. - 19377.5. (a) The Franchise Tax Board may enter into an...

Section 19378. - 19378. (a) The Franchise Tax Board shall determine the amount...

ARTICLE 3 - Suit for Refund

Section 19381. - 19381. No injunction or writ of mandate or other legal...

Section 19382. - 19382. Except as provided in Section 19385, after payment of...

Section 19383. - 19383. The credit of an overpayment of any tax in...

Section 19384. - 19384. The action provided by Section 19382 shall be filed...

Section 19385. - 19385. If the Franchise Tax Board fails to mail notice...

Section 19387. - 19387. Whenever an action is commenced against the Franchise Tax...

Section 19388. - 19388. Any action against the Franchise Tax Board under this...

Section 19389. - 19389. The Attorney General or the counsel for the Franchise...

Section 19390. - 19390. Failure to begin an action within the time specified...

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