{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19298","citation":"Rev. & Tax. Code, § 19298","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 9. Collection of Recaptured California Competes Grants [19296. - 19298.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-9"}],"history":"Added by renumbering Section 19294 (as added by Stats. 2021, Ch. 74, Sec. 22) by Stats. 2021, Ch. 256, Sec. 21.   (AB 176)   Effective September 23, 2021.","effective":"2021-09-23","html":"<p>(a) The Franchise Tax Board and GO-Biz may prescribe regulations as necessary or appropriate to carry out the purposes of this article.</p><p>(b) The Administrative Procedure Act (Chapter 3.5 (commencing with Section <a href=\"/rtc/11340\">11340</a>) of Part 1 of the Government Code) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article.</p><p>(c) Except as provided in this article, Section <a href=\"/rtc/19542\">19542</a> shall apply to all information obtained by the Franchise Tax Board and GO-Biz for the purpose of administering the California Competes Grant Program.</p><p>(d) Notwithstanding Section <a href=\"/rtc/19542\">19542</a>, the Franchise Tax Board may disclose information to GO-Biz and GO-Biz may disclose information to the Franchise Tax Board to facilitate the collection of recaptured grant amounts under this article.</p>","text":"(a) The Franchise Tax Board and GO-Biz may prescribe regulations as necessary or appropriate to carry out the purposes of this article. (b) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of the Government Code) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article. (c) Except as provided in this article, Section 19542 shall apply to all information obtained by the Franchise Tax Board and GO-Biz for the purpose of administering the California Competes Grant Program. (d) Notwithstanding Section 19542, the Franchise Tax Board may disclose information to GO-Biz and GO-Biz may disclose information to the Franchise Tax Board to facilitate the collection of recaptured grant amounts under this article.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-recaptured-california-competes-grants-19298","source":"California Legislative Information bulk export (pubinfo)"}