{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19290.1","citation":"Rev. & Tax. Code, § 19290.1","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>The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section <a href=\"/rtc/11340\">11340</a>) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation adopted by the Franchise Tax Board, pursuant to this article. </p>","text":"The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation adopted by the Franchise Tax Board, pursuant to this article.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-amounts-imposed-by-calsavers-retirement-19290-1","source":"California Legislative Information bulk export (pubinfo)"}