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

Section 19391. - 19391. In any judgment of any court rendered for any...

Section 19392. - 19392. If judgment is rendered against the Franchise Tax Board,...

Section 19393. - 19393. (a) Except as provided in subdivision (b), for the...

Section 19394. - 19394. If the fee provided under Section 17942 is finally...

ARTICLE 4 - Recovery of Erroneous Refunds

Section 19411. - 19411. (a) The Franchise Tax Board may recover any refund...

Section 19412. - 19412. The action shall be tried in the County of...

Section 19413. - 19413. The Attorney General or the counsel for the Franchise...

ARTICLE 5 - Cancellations

Section 19431. - 19431. If a tax has been illegally levied against a...

ARTICLE 6 - Closing Agreements

Section 19441. - 19441. (a) The Franchise Tax Board or any person authorized...

Section 19442. - 19442. (a) It is the intent of the Legislature that...

Section 19443. - 19443. (a) (1) The Executive Officer and Chief Counsel of...

CHAPTER 7 - Administration of Tax

ARTICLE 1 - Powers and Duties of Franchise Tax Board

Section 19501. - 19501. The Franchise Tax Board shall administer and enforce Part...

Section 19502. - 19502. In the establishment of the districts and offices, the...

Section 19503. - 19503. (a) The Franchise Tax Board shall prescribe all rules...

Section 19504. - 19504. (a) The Franchise Tax Board, for the purpose of...

Section 19504.5. - 19504.5. (a) (1) Except as provided in subdivision (b), no...

Section 19504.7. - 19504.7. (a) An officer or employee of the Franchise Tax...

Section 19505. - 19505. The Franchise Tax Board may appoint and remove, in...

Section 19506. - 19506. The Franchise Tax Board may appoint one or more...

Section 19507. - 19507. Any temporary appointments of branch office income tax deputies...

Section 19508. - 19508. The salaries of the personnel required by the Franchise...

Section 19509. - 19509. The Franchise Tax Board may require officers, agents, deputies,...

Section 19511. - 19511. The Franchise Tax Board and officers and employees designated...

Section 19512. - 19512. Any person acting in a fiduciary capacity shall assume...

Section 19516. - 19516. Every fiduciary who pays in whole or in part...

Section 19517. - 19517. (a) In the case of income received or accrued...

Section 19518. - 19518. (a) The trustee of a trust described in Section...

Section 19519. - 19519. The Franchise Tax Board shall transmit to the Director...

Section 19520. - 19520. Unless otherwise specifically provided, if a provision of law,...

Section 19521. - 19521. (a) The rate established under this section (referred to...

Section 19522. - 19522. (a) (1) (A) On or before the 10th of...

Section 19523. - 19523. If the Secretary of the Treasury has, under the...

Section 19523.5. - 19523.5. (a) If the United States Secretary of the Treasury...

Section 19525. - 19525. The Franchise Tax Board, under regulations prescribed by the...

Section 19526. - 19526. The Franchise Tax Board shall develop and maintain a...

Section 19528. - 19528. (a) Notwithstanding any other law, the Franchise Tax Board...

Section 19529. - 19529. The Franchise Tax Board shall notify the Registrar of...

Section 19530. - 19530. The Franchise Tax Board shall preserve reports and tax...

Section 19532. - 19532. (a) The Franchise Tax Board may charge fees for...

Section 19533. - 19533. (a) In the event the debtor has more than...

ARTICLE 2 - Disclosure of Information

Section 19542. - 19542. Except as otherwise provided in this article and as...

Section 19542.1. - 19542.1. (a) Except as otherwise provided by this article, it...

Section 19542.3. - 19542.3. Any person who willfully divulges or makes known software,...

Section 19543. - 19543. (a) “Business affairs,” as used in this article means...

Section 19544. - 19544. Nothing in Section 19542, or in any other provision...

Section 19545. - 19545. A return or return information may be disclosed in...

Section 19546. - 19546. Upon request of a committee appointed by either the...

Section 19546.5. - 19546.5. Any person who otherwise has or had access to...

Section 19547. - 19547. In a matter involving tax administration under this part,...

Section 19547.5. - 19547.5. (a) (1) Notwithstanding any provision of law, the Franchise...

Section 19548. - 19548. (a) The Franchise Tax Board, upon request by the...

Section 19548.2. - 19548.2. (a) Notwithstanding any other law and in accordance with...

Section 19548.3. - 19548.3. (a) Notwithstanding any other law, the Scholarshare Investment Board...

Section 19548.4. - 19548.4. The Franchise Tax Board shall annually furnish the jury...

Section 19548.5. - 19548.5. (a) (1) The Franchise Tax Board may, upon request,...

Section 19548.8. - 19548.8. (a) (1) The Franchise Tax Board shall disclose to...

Section 19548.9. - 19548.9. (a) (1) The Franchise Tax Board, upon receiving authorization...

Section 19549. - 19549. For purposes of this article: (a) “Return” means any...

Section 19550. - 19550. (a) Pursuant to Section 817.5 of the Penal Code,...

Section 19551. - 19551. (a) The Franchise Tax Board may permit the Commissioner...

Section 19551.1. - 19551.1. (a) (1) The Franchise Tax Board may permit the...

Section 19551.2. - 19551.2. (a) Notwithstanding Section 19542, the Franchise Tax Board shall,...

Section 19551.3. - 19551.3. (a) The State Department of Social Services and the...

Section 19551.4. - 19551.4. (a) Notwithstanding Section 19542, the Franchise Tax Board may...

Section 19551.5. - 19551.5. (a) Notwithstanding any other law, each city, county, or...

Section 19552. - 19552. Except as otherwise provided by this article, the information...

Section 19553. - 19553. (a) Subject to the limitations of subdivision (b) of...

Section 19554. - 19554. (a) Subject to the limitations of this section and...

Section 19554.1. - 19554.1. (a) Notwithstanding Section 19542, subject to the limitations of...

Section 19554.2. - 19554.2. (a) (1) Notwithstanding Section 19542, subject to the limitations...

Section 19555. - 19555. (a) Notwithstanding any other law, the State Department of...

Section 19556. - 19556. (a) The Franchise Tax Board may disclose to persons...

Section 19557. - 19557. (a) Notwithstanding any other provision of law, the California...

Section 19558. - 19558. (a) Subject to the limitations of this section and...

Section 19560. - 19560. (a) The Franchise Tax Board shall provide the Wildlife...

Section 19560.5. - 19560.5. Notwithstanding any law to the contrary, to effectuate the...

Section 19561. - 19561. (a) Notwithstanding any other section of law, the Franchise...

Section 19562. - 19562. Whenever under this part or any act heretofore or...

Section 19563. - 19563. This article does not prohibit the publication of statistics,...

Section 19564. - 19564. The Franchise Tax Board shall publish on or before...

Section 19565. - 19565. (a) (1) If an organization is exempt from taxation...

Section 19566. - 19566. Any information provided to or secured by the Franchise...

Section 19567. - 19567. Notwithstanding Section 19542, the Franchise Tax Board may disclose...

Section 19570. - 19570. The provisions of Sections 1798.35, 1798.36, 1798.37, and Article...

Section 19571. - 19571. (a) The Franchise Tax Board may disclose to state...

Section 19572. - 19572. (a) The Franchise Tax Board may disclose to state...

ARTICLE 3 - Tax Forms

Section 19581. - 19581. In enacting the California Personal Income Tax Fairness, Simplification,...

Section 19582. - 19582. For taxable years beginning on or after January 1,...

Section 19582.5. - 19582.5. (a) Notwithstanding any other law, a taxpayer filing as...

Section 19583. - 19583. The Franchise Tax Board shall, in preparing tax forms,...

Section 19584. - 19584. The Franchise Tax Board shall include a voter registration...

Section 19585. - 19585. (a) The Franchise Tax Board shall revise the California...

Section 19586. - 19586. (a) (1) Beginning January 1, 2023, the Franchise Tax...

ARTICLE 4 - Tax Service Fees

Section 19590. - 19590. The Legislature finds and declares all of the following:...

Section 19591. - 19591. (a) Specialized tax services fees shall be imposed upon...

Section 19592. - 19592. All fees received by the Franchise Tax Board under...

CHAPTER 8 - Disposition of Proceeds

ARTICLE 1 - Transfers to General Fund

Section 19601. - 19601. The Franchise Tax Board shall transmit promptly to the...

Section 19602. - 19602. Except for amounts collected or accrued under Sections 17935,...

Section 19602.5. - 19602.5. (a) There is in the State Treasury the Mental...

Section 19603. - 19603. The balance of the moneys in the Personal Income...

Section 19604. - 19604. (a) Except for fees received for services under Section...

Section 19605. - 19605. All moneys and remittances received by the Franchise Tax...

Section 19607. - 19607. All moneys and remittances received by the Franchise Tax...

ARTICLE 2 - Tax Relief and Refund Account

Section 19611. - 19611. (a) The Tax Relief and Refund Account is hereby...

CHAPTER 9 - Violations

Section 19701. - 19701. Any person who does any of the following is...

Section 19701.5. - 19701.5. (a) Any person who signs his or her spouse’s...

Section 19702. - 19702. The prosecutor may, with the consent of the Franchise...

Section 19703. - 19703. The certificate of the Franchise Tax Board to the...

Section 19704. - 19704. Any action or prosecution under this chapter shall be...

Section 19705. - 19705. (a) Any person who does any of the following...

Section 19706. - 19706. Any person or any officer or employee of any...

Section 19707. - 19707. The place of trial for the offenses enumerated in...

Section 19708. - 19708. Any person required under this part to collect, account...

Section 19709. - 19709. Any person who, with or without intent to evade,...

Section 19710. - 19710. If a taxpayer fails to file a return within...

Section 19711. - 19711. Any individual required to supply information to his or...

Section 19712. - 19712. Any tax preparer, as defined in subdivision (b) of...

Section 19713. - 19713. (a) Any person or employer who fails to comply...

Section 19714. - 19714. Whenever it appears to the State Board of Equalization...

Section 19715. - 19715. (a) A civil action in the name of the...

Section 19717. - 19717. (a) The prevailing party may be awarded a judgment...

Section 19718. - 19718. Any employer or agent of an employer who provides...

Section 19719. - 19719. (a) Any person who attempts or purports to exercise...

Section 19720. - 19720. (a) Any person who does any of the following...

Section 19721. - 19721. (a) Any person who, with intent to defraud, does...

Section 19722. - 19722. (a) (1) Restitution orders or any other amounts imposed...

CHAPTER 9.1 - Tax Amnesty

Section 19730. - 19730. The Franchise Tax Board shall administer a tax amnesty...

Section 19731. - 19731. The tax amnesty program shall be conducted during a...

Section 19732. - 19732. (a) For any taxpayer who meets each of the...

Section 19733. - 19733. (a) This chapter shall apply to any taxpayer who...

Section 19734. - 19734. Notwithstanding any other provision of this chapter, if any...

Section 19735. - 19735. (a) The Franchise Tax Board may issue forms, instructions,...

Section 19736. - 19736. (a) The Franchise Tax Board shall conduct a public...

Section 19738. - 19738. Any taxpayer who has an existing installment payment agreement...

CHAPTER 9.5 - Tax Shelters

ARTICLE 1 - Voluntary Compliance Initiative One

Section 19751. - 19751. (a) The Franchise Tax Board shall develop and administer...

Section 19752. - 19752. Any taxpayer who meets the requirements of Section 19754...

Section 19753. - 19753. (a) This article does not apply to violations of...

Section 19754. - 19754. (a) The voluntary compliance initiative described in this article...

ARTICLE 2 - Statute of Limitations for Abusive Tax Avoidance Transactions

Section 19755. - 19755. (a) (1) Notwithstanding Section 19057, and except as provided...

ARTICLE 3 - Voluntary Compliance Initiative Two

Section 19761. - 19761. (a) The Franchise Tax Board shall develop and administer...

Section 19762. - 19762. (a) Any taxpayer who meets the requirements of Section...

Section 19763. - 19763. (a) This article does not apply to violations of...

Section 19764. - 19764. (a) The voluntary compliance initiative described in this article...

ARTICLE 4 - Penalties and Interest

Section 19772. - 19772. (a) Section 6707A of the Internal Revenue Code, relating...

Section 19774. - 19774. (a) If a taxpayer has a noneconomic substance transaction...

Section 19777. - 19777. (a) If a taxpayer has been contacted by the...

Section 19777.5. - 19777.5. (a) There shall be added to the tax for...

Section 19778. - 19778. For any amended return filed after April 15, 2004,...

CHAPTER 10 - Res Judicata

Section 19801. - 19801. In the determination of any issue of law or...

Section 19802. - 19802. (a) In the determination of any case arising under...

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