{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19295","citation":"Rev. & Tax. Code, § 19295","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 8. Collection of Recaptured California Small Business COVID-19 Relief Grants [19294. - 19295.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-8"}],"history":"Added by Stats. 2021, Ch. 7, Sec. 3.   (SB 87)   Effective February 23, 2021.   Repealed as of December 1, 2030, by its own provisions.   Note: Repeal affects Article 8, commencing  with Section 19294.","effective":"2021-02-23","html":"<p> This article shall remain in effect only until December 1, 2030, and as of that date is repealed.</p>","text":"This article shall remain in effect only until December 1, 2030, and as of that date is repealed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-recaptured-california-small-business-covid-19-19295","source":"California Legislative Information bulk export (pubinfo)"}