{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19285","citation":"Rev. & Tax. Code, § 19285","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 5. Collection of Tax [19201. - 19298.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5"},{"name":"ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals [19285. - 19290.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-6"}],"history":"Added by Stats. 2020, Ch. 21, Sec. 15.   (AB 102)   Effective June 29, 2020.","effective":"2020-06-29","html":"<p>For purposes of this article:</p><p>(a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in subdivision (b) of Section <a href=\"/gov/100000\">100000</a> of the Government Code.</p><p>(b) “Eligible employer” shall have the same meaning as “eligible employer” as described in subdivision (d) of Section <a href=\"/gov/100000\">100000</a> of the Government Code. </p>","text":"For purposes of this article: (a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in subdivision (b) of Section 100000 of the Government Code. (b) “Eligible employer” shall have the same meaning as “eligible employer” as described in subdivision (d) of Section 100000 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-amounts-imposed-by-calsavers-retirement-19285","source":"California Legislative Information bulk export (pubinfo)"}