{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20645","citation":"Rev. & Tax. Code, § 20645","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 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5"},{"name":"CHAPTER 4. Administration [20641. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-4"}],"history":"Amended by Stats. 2002, Ch. 374, Sec. 13.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section <a href=\"/rtc/18501\">18501</a>), 4 (commencing with Section <a href=\"/rtc/19001\">19001</a>), 5 (commencing with Section <a href=\"/rtc/19201\">19201</a>), and 6 (commencing with Section <a href=\"/rtc/19301\">19301</a>) of Part 10.2 shall apply, as if the amount in controversy was a tax, unless the context indicates otherwise. For the purposes of Chapter 7 (commencing with Section <a href=\"/rtc/19501\">19501</a>) of Part 10.2 (relating to disclosure of information), a claim filed pursuant to this part shall be deemed a tax return and disclosure of information set forth therein is prohibited unless required for administrative purposes by the Franchise Tax Board or the Controller.</p>","text":"If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section 18501), 4 (commencing with Section 19001), 5 (commencing with Section 19201), and 6 (commencing with Section 19301) of Part 10.2 shall apply, as if the amount in controversy was a tax, unless the context indicates otherwise. For the purposes of Chapter 7 (commencing with Section 19501) of Part 10.2 (relating to disclosure of information), a claim filed pursuant to this part shall be deemed a tax return and disclosure of information set forth therein is prohibited unless required for administrative purposes by the Franchise Tax Board or the Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-20645","source":"California Legislative Information bulk export (pubinfo)"}