{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19295.2","citation":"Rev. & Tax. Code, § 19295.2","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 8.1. Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants [19295.1. - 19295.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-8.1"}],"history":"Added by Stats. 2022, Ch. 736, Sec. 5.   (AB 152)   Effective September 29, 2022.   Repealed as of December 1, 2030, by its own provisions.   Note: Repeal affects Article 8.1, commencing with Section 19295.1.","effective":"2022-09-29","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 This article shall remain in effect only until December 1, 2030, and as of that date is repealed.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","text":"This article shall remain in effect only until December 1, 2030, and as of that date is repealed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-and-19295-2","source":"California Legislative Information bulk export (pubinfo)"}