California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 19322 — Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds upon which it is founded.
• § 19322.1 — (a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire tax assessed or asserted has not been made, shall be a claim only for pu
• § 19323 — (a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.
• § 19324 — (a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the notice, the Franchise Tax Board’s action upon the claim is final unless within the 90-day period the tax
• § 19325 — No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including treaties, which reduces taxes for taxable year
• § 19331 — If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim is filed, the taxpayer may prior to mailing of notice of action on the refund claim cons
• § 19332 — Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.
• § 19333 — The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor.
• § 19334 — The determination of the board is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax Board files a petition for rehe
• § 19335 — If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section 19031) of Chapter 4, a taxpayer pays the tax protested before t
• § 19340 — Interest shall be allowed and paid on any overpayment in respect of any tax, at the adjusted annual rate established pursuant to Section 19521 as follows: (a) In the case of a credit, from the date of
• § 19341 — (a) Except as provided in subdivisions (b), (c), and (d), if any overpayment of tax is refunded or credited within 90 days after the return is filed, or within 90 days after the last day prescribed fo
• § 19342 — If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.
• § 19343 — At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest shall be final unless within the 90-day p
• § 19344 — Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.
• § 19345 — The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor.
• § 19346 — The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax Board files a petition for rehearing with th
• § 19347 — Within 90 days after the mailing of the notice of the Franchise Tax Board’s action disallowing interest upon any refund claim, or, in the case of an appeal to the board from the disallowance of intere
• § 19348 — If the Franchise Tax Board fails to mail notice of action of disallowance of interest on any refund claim within six months after the interest was claimed, the taxpayer may, prior to mailing notice of
• § 19349 — A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and inte
• § 19350 — If a credit or refund of any part of an overpayment would be barred under Section 19306, except for Section 19312, no interest shall be allowed or paid with respect to that part of the overpayment for
• § 19351 — The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340
• § 19354 — If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credi
• § 19355 — Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or 18666 or estimated tax paid pursuant to Section 19136 or any action of the Employment Development D
• § 19361 — In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amou
• § 19362 — The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined by the taxpayer or the Franchise Tax
• § 19363 — Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article.
• § 19364 — If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment of the tax for the succeeding year (whether or not cl
• § 19365 — (a) (1) A corporation electing to be treated as an “S corporation” for a taxable year beginning in 2002 under Chapter 4.
• § 19368 — (a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous, in whole or in part, the amount erroneously made or allowed may be assessed and collected after no
• § 19371 — (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien is in force as the result of the recording of an abs
• § 19372 — The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action.
• § 19373 — In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.
• § 19374 — In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties and interest of the delinquency, and of the compliance by
• § 19375 — The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action, in any court of competent jurisdiction i
• § 19376 — (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more private persons, companies, associations, or corpo
• § 19377 — (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed or imposed under Part 10 (commencing wi
• § 19377.5 — (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax measured by income for the purpose of collecting delinquent t
• § 19381 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any officer of this state to prevent or e
• § 19382 — Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer claiming that the tax computed and assessed is void in whole or
• § 19383 — The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of th
• § 19384 — The action provided by Section 19382 shall be filed within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after (a)
• § 19385 — If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim was filed, the taxpayer may, prior to mailing of notice of action on the refund claim, c
• § 19387 — Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer.
• § 19388 — Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General maintains an office.
• § 19389 — The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.
• § 19390 — Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.
• § 19391 — In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount of the overpayment, from the date
• § 19392 — If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer and the remainder refunded to the taxpayer or h
• § 19393 — (a) Except as provided in subdivision (b), for the purposes of the tax imposed under Chapter 2 (commencing with Section 23101) of Part 11, if any deduction, credit, or exclusion provided for in Part 1
• § 19394 — If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apportioned under the California Constitution, or the laws or the Constitution of the United States, the fe
• § 194 — As used in this chapter: (a) “Eligible county” means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of emergency.
• § 194.1 — (a) Any owner of eligible property who files on or before the next property tax installment payment date, as defined in Section 194, a claim for reassessment pursuant to Section 170, or whose property
• § 194.2 — On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the most recent installment of propert
• § 194.3 — If an eligible county has adopted an ordinance in accordance with Section 194.
• § 194.4 — After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.
• § 194.5 — On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section 194.
• § 194.8 — The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller.
• § 194.9 — Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.
• § 19411 — (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or any third party, including where the taxpayer or a related pa
• § 19412 — The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.
• § 19413 — The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,
• § 19431 — If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall authorize the cancellation of the tax.
• § 19441 — (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with any person (or the person or estate for whom that pe
• § 19442 — (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispu
• § 19443 — (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the reduction of tax is seven thousand five hun
• § 195 — The Department of Finance shall establish guidelines in carrying out this chapter.
• § 195.1 — Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular secured roll until the next property tax i
• § 195.100 — (a) On or before June 30, 2006, each eligible county, as described in Section 195.
• § 195.101 — (a) In fiscal year 2005–06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the subject of the Governor’s proclamations of a state
• § 195.102 — After the county auditor of an eligible county, as described in Section 195.
• § 195.103 — (a) On or before June 30, 2007, each eligible county, as described in Section 195.
• § 195.104 — (a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings, Lake, Lassen, Madera, Marin, Mariposa, Merced, Mon
• § 195.105 — After the county auditor of an eligible county, as described in Section 195.
• § 195.106 — (a) On or before June 30, 2007, each eligible county, as described in Section 195.
• § 195.107 — (a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor’s proclamations of a state of emergency during the 2006 calendar year, shall certify to the Directo
• § 195.108 — After the county auditor of the eligible county, as described in Section 195.
• § 195.109 — (a) On or before June 30, 2008, the eligible county, as described in Section 195.
• § 195.110 — (a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires that commenced on October 26, 2006, shal
• § 195.111 — After the county auditor of an eligible county, as described in Section 195.
• § 195.112 — (a) On or before June 30, 2008, each eligible county, as described in Section 195.
• § 195.116 — (a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, Santa
• § 195.117 — After the county auditor of an eligible county, as described in Section 195.
• § 195.118 — (a) On or before June 30, 2008, each eligible county, as described in Section 195.
• § 195.120 — (a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires that commenced on June 24, 2007, shall c
• § 195.121 — After the county auditor of the eligible county, as described in Section 195.
• § 195.122 — (a) On or before June 30, 2009, the eligible county, as described in Section 195.
• § 195.123 — (a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor’s proclamation of a state of emergency for the Zaca Fire that commenced on
• § 195.124 — After the county auditor of the eligible county, as described in Section 195.
• § 195.125 — (a) On or before June 30, 2009, the eligible county, as described in Section 195.
• § 195.128 — (a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which were the subject of the Governor’s disaster procla
• § 195.129 — After the county auditor of the eligible county, as described in Section 195.
• § 195.130 — (a) On or before June 30, 2009, the eligible county, as described in Section 195.
• § 195.131 — (a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for the extremely strong and damaging winds that commenced
• § 195.132 — After the county auditor of the eligible county, as described in Section 195.
• § 195.133 — (a) On or before June 30, 2009, the eligible county, as described in Section 195.
• § 195.134 — (a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity, which were the subject of the Governor’s pr
• § 195.135 — After the county auditor of the eligible county, as described in Section 195.
• § 195.136 — (a) On or before June 30, 2010, the eligible county, as described in Section 195.
• § 195.137 — (a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the Governor’s proclamation of a state of emergency for wildfires that commenced on July 1, 2008, shall
• § 195.138 — After the county auditor of the eligible county, as described in Section 195.
• § 195.139 — (a) On or before June 30, 2010, an eligible county, as described in Section 195.
• § 195.140 — (a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor’s proclamations of a state of emergency for wildfires that commenced on July 6, 2007, and the severe
• § 195.141 — After the county auditor of an eligible county, as described in Section 195.
• § 195.142 — (a) On or before June 30, 2010, each eligible county, as described in Section 195.
• § 195.143 — (a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for wildfires that commenced on May 22, 2008, shall certi
• § 195.144 — After the county auditor of the eligible county, as described in Section 195.
• § 195.145 — (a) On or before June 30, 2010, an eligible county, as described in Section 195.
• § 195.164 — (a) By October 30, 2010, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for the earthquake that occurred on January 9, 2010, shall
• § 195.165 — After the county auditor of the eligible county, as described in Section 195.
• § 195.166 — (a) On or before June 30, 2011, an eligible county, as described in Section 195.
• § 195.167 — (a) By October 30, 2010, the auditors of the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou, which were the subject of the Governor’s proc
• § 195.168 — After the county auditor of the eligible county, as described in Section 195.
• § 195.169 — (a) On or before June 30, 2011, an eligible county, as described in Section 195.
• § 195.170 — (a) By October 30, 2010, the auditor of the County of Imperial, which was the subject of the Governor’s proclamation of a state of emergency for the earthquake that occurred on April 4, 2010, shall ce
• § 195.171 — After the county auditor of the eligible county, as described in Section 195.
• § 195.172 — (a) On or before June 30, 2011, an eligible county, as described in Section 195.
• § 195.176 — (a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Governor’s proclamation of a state of emergency for the explosion and fire that occurred on September 9, 2
• § 195.177 — After the county auditor of the County of San Mateo has made the applicable certification to the Director of Finance pursuant to Section 195.
• § 195.178 — (a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursua
• § 195.2 — In the 1991–92 fiscal year or as soon as possible thereafter during the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a resu
• § 195.3 — After the county auditor of an eligible county described in Section 195.
• § 195.4 — On or before December 31, 1992, each eligible county described in Section 195.
• § 195.5 — In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the earthquakes that occu
• § 195.6 — After the county auditor of an eligible county described in Section 195.
• § 195.7 — On or before December 31, 1993, each eligible county described in Section 195.
• § 195.71 — In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of earthquake, aftershock,
• § 195.72 — After the county auditor of an eligible county, as described in Section 195.
• § 195.73 — On or before December 31, 1995, each eligible county, as described in Section 195.
• § 195.77 — In the 1996–97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding, or any
• § 195.78 — After the county auditor of an eligible county, as described in Section 195.
• § 195.79 — On or before July 1, 1998, each eligible county, as described in Section 195.
• § 195.80 — In the 1997–98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding, or any other related casualty that occurre
• § 195.81 — After the county auditor of an eligible county, as described in Section 195.
• § 195.82 — On or before June 30, 1999, each eligible county, as described in Section 195.
• § 195.83 — In the 1998–99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of a freeze or any other related casualty that occurred in tha
• § 195.84 — After the county auditor of an eligible county, as described in Section 195.
• § 195.85 — On or before June 30, 2000, each eligible county, as described in Section 195.
• § 195.86 — By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor’s Proclamation of a state of emergency for the earthquake occurring in September 2000, shall certify to
• § 195.87 — After the county auditor of an eligible county, as described in Section 195.
• § 195.88 — On or before June 30, 2002, each eligible county, as described in Section 195.
• § 195.89 — By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura, which were the subject of the Governor’s Proclama
• § 195.90 — After the county auditor of an eligible county, as described in Section 195.
• § 195.91 — On or before June 30, 2005, each eligible county, as described in Section 195.
• § 195.92 — (a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor’s proclamations of a state of emergency for the severe
• § 195.93 — After the county auditor of an eligible county, as described in Section 195.
• § 195.94 — (a) On or before June 30, 2006, each eligible county, as described in Section 195.
• § 195.95 — (a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor’s Proclamation of a state of emergency for the wildfires that occurred in Shasta County during August 200
• § 195.96 — After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.
• § 195.97 — (a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Sect
• § 195.98 — (a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the Governor’s proclamations of a state of emergency for
• § 195.99 — After the county auditor of an eligible county, as described in Section 195.
• § 19501 — The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.
• § 19502 — In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service to the taxpayers.
• § 19503 — (a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.
• § 19504 — (a) The Franchise Tax Board, for the purpose of administering its duties under this part, including ascertaining the correctness of any return; making a return where none has been made; determining or
• § 19504.5 — (a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any action under Article 2 (commencing with Section 1180) of Chapter
• § 19504.7 — (a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of the taxpayer without pr
• § 19505 — The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agents, branch office income tax deputies, and other employees as it deems necessary.
• § 19506 — The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescribe regulations, or perform any other duty imposed by this part or other laws of the state upon the Fr
• § 19507 — Any temporary appointments of branch office income tax deputies and other branch office employees shall be made from eligible residents of the district in which the branch office is located.
• § 19508 — The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe, in the manner provided by law, and the Franchise Tax Board and its personnel shall be allowed reaso
• § 19509 — The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it to give bond for the faithful performance of their duties in the sum and with the sureties as it ma
• § 19511 — The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person in respect of any return or report required by this pa
• § 19512 — Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and privileges of the taxpayers in respect of any tax, add
• § 19516 — Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness, family allowance, or wage claims as defined
• § 19517 — (a) In the case of income received or accrued during the lifetime of a decedent, or by his or her estate during the period of administration, or by a trust, the Franchise Tax Board shall mail notices
• § 19518 — (a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631 to which contributions have been paid under a plan on behalf of any own
• § 19519 — The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code and subdivision (a) of Section 1176.
• § 19520 — Unless otherwise specifically provided, if a provision of law, including Section 1088.
• § 19521 — (a) The rate established under this section (referred to in other code sections as “the adjusted annual rate”) shall be determined in accordance with Section 6621 of the Internal Revenue Code, except
• § 19522 — (a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the Legislature a report on all changes to the Internal Revenue Code enacted into law in the prior year.
• § 19523 — If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code: (a) Assessed a penalty under Section 6701(a) of the Internal Revenue Code, and (b) Pr
• § 19523.5 — (a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1 of Title 31 of the United States Code, suspended or disbarred
• § 19525 — The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a reward program for information resulting in the identification of underreported or unreported income s
• § 19526 — The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement program.
• § 19528 — (a) Notwithstanding any other law, the Franchise Tax Board may require any board, as defined in Section 22 of the Business and Professions Code, and the State Bar, the Bureau of Real Estate, and the I
• § 19529 — The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License Board, the Director of Employment Development, the Economic and Employment Enforcement Coalition, and
• § 19530 — The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed.
• § 19532 — (a) The Franchise Tax Board may charge fees for its “Tax News” publication and its “California Package X.
• § 19533 — (a) In the event the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected by the Franchise Tax Board is insufficient to satisfy the total amount owing, the
• § 19542 — Except as otherwise provided in this article and as required to administer Section 19005, it is a misdemeanor for the Franchise Tax Board or any member thereof, or any deputy, agent, clerk, or other o
• § 19542.1 — (a) Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential information furnished or secured pursuant to this
• § 19542.3 — Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.
• § 19543 — (a) “Business affairs,” as used in this article means the details relative to the business activities of the entity as disclosed by the return but shall exclude extraneous matters, such as the exact c
• § 19544 — Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or t
• § 19545 — A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a) The taxpayer is a party to the proceedin
• § 19546 — Upon request of a committee appointed by either the Assembly or the Senate, or both, any information may be furnished to the committee, but it is a misdemeanor for the committee or any member, clerk,
• § 19546.5 — Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed by the Assembly or Senate, or both, or any member,
• § 19547 — In a matter involving tax administration under this part, a return or return information shall be open to inspection by the Attorney General or other legal representatives of the state, if any of the
• § 19547.5 — (a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the Attorney General a list of retail sellers and manufacturers required to disclose efforts to eradicate
• § 19548 — (a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section 17505 or 17506 of the Family Code, any ta
• § 19548.2 — (a) Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the name and individual taxpayer identificat
• § 19548.3 — (a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and individual taxpayer identification number (ITIN) or social security number of a participant in a qualif
• § 19548.4 — The Franchise Tax Board shall annually furnish the jury commissioner of each county with a list of resident state tax filers, as defined in Section 197 of the Code of Civil Procedure, for the purpose
• § 19548.5 — (a) (1) The Franchise Tax Board may, upon request, disclose to the California Health Benefit Exchange, the State Department of Health Care Services, the Managed Risk Medical Insurance Board, and count
• § 19548.8 — (a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2) and other information related to the income
• § 19548.9 — (a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California Health Benefit Exchange the individual i
• § 19549 — For purposes of this article: (a) “Return” means any tax or information return, or claim for refund required by, or provided for or permitted under, the provisions of Part 10 (commencing with Section
• § 19550 — (a) Pursuant to Section 817.