PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]

Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 18401–19802 · 585 sections

CHAPTER 1. General Provisions §§ 18401–18417 · 18 sections
1. ARTICLE 1. General Application §§ 18401–18410.2 · 11 sections
  - § 18401 Each provision of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), unless otherwise provided.
  - § 18402 (a) Except where the context otherwise requires, the general provisions and definitions provided in Chapter 1 (commencing with Section 17001) of Part 10 and in…
  - § 18403 For purposes of this part, any return, declaration, report, statement, or other document required to be made or filed under Part 10 (commencing with Section…
  - § 18405 (a) In the case of a new statutory provision in Part 7.5 (commencing with Section 13201), Part 10 (commencing with Section 17001), Part 10.2 (commencing with…
  - § 18405.1 (a) Notwithstanding Section 18405, the Franchise Tax Board may, in its discretion, permit elections made under Section 25111 to be perfected during the period…
  - § 18406 For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5…
  - § 18407 Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or list, shall apply, except as otherwise provided. (a)…
  - § 18408 The Franchise Tax Board is authorized to require that information with respect to persons subject to the taxes imposed by Article 5 (commencing with Section…
  - § 18409 (a) The Franchise Tax Board shall prescribe regulations providing standards for determining which returns shall be filed on magnetic media or in other…
  - § 18410 For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal…
  - § 18410.2 (a) The California Competes Tax Credit Committee is hereby established. The committee shall consist of the Treasurer, the Director of Finance, and the Director…
2. ARTICLE 2. Continuity with Prior Law §§ 18412–18417 · 7 sections
  - § 18412 The provisions of this part insofar as they are substantially the same as statutory provisions relating to the same subject matter in Part 10 (commencing with…
  - § 18413 The repeal of any provision in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) made by the act adding this section shall not…
  - § 18414 Any provision of this part that refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior…
  - § 18415 Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax other than…
  - § 18416 (a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid. (b) For purposes of this part, any notice…
  - § 18416.5 (a) The Franchise Tax Board may, by regulation, implement an alternative communication method that would allow the Franchise Tax Board, at the request of the…
  - § 18417 Provisions in other codes or general law statutes that are related to this part include all of the following: (a) Chapter 20.6 (commencing with Section 9891)…
CHAPTER 2. Returns §§ 18501–18677 · 83 sections
1. ARTICLE 1. Individuals and Fiduciaries §§ 18501–18572 · 34 sections
  - § 18501 (a) Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to the Franchise Tax Board, stating specifically the items of…
  - § 18505 Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10…
  - § 18505.3 If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other person…
  - § 18505.6 If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her…
  - § 18506 A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not required to file a return unless it changes the character…
  - § 18508 (a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Title 11 of the United States Code shall be made by the…
  - § 18509 Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that…
  - § 18510 (a) (1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section…
  - § 18521 (a) (1) Except as otherwise provided in this section, an individual shall use the same filing status that he or she used on his or her federal income tax…
  - § 18522 If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her and his or her spouse under Section…
  - § 18523 If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in his or her separate…
  - § 18524 If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor…
  - § 18526 A joint return may not be made under Section 18522 in any of the following situations: (a) After the expiration of four years from the last date prescribed by…
  - § 18527 For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be…
  - § 18528 (a) For the purposes of Sections 19057 to 19067, inclusive (relating to period of limitations upon assessment and collection), and for the purposes of Section…
  - § 18529 If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and…
  - § 18530 Where the amount shown as the tax by the spouses on a joint return made under Section 18522 exceeds the aggregate of the amounts shown as the tax upon the…
  - § 18531 For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes…
  - § 18531.5 For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint…
  - § 18532 For the purposes of this article, each of the following shall apply: (a) The status as spouses of two individuals having taxable years beginning on the same…
  - § 18533 (a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006: (A) An individual who has made a joint return may elect to…
  - § 18534 (a) Under regulations prescribed by the Franchise Tax Board, if: (1) An individual does not file a joint return for any taxable year, (2) That individual does…
  - § 18535 (a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions…
  - § 18536 (a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions…
  - § 18537 (a) For taxable years beginning on or after January 1, 2021, in lieu of nonresident aliens filing a return pursuant to Section 18501, the Franchise Tax Board…
  - § 18542 Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds,…
  - § 18543 For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income…
  - § 18544 (a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall include checkboxes on resident income tax returns to allow…
  - § 18551 Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold…
  - § 18566 Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year.…
  - § 18567 (a) (1) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 10…
  - § 18570 (a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch thereof, or the merchant marine,…
  - § 18571 (a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing certain acts postponed by reason of service in a combat zone…
  - § 18572 (a) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided. (b)…
2. ARTICLE 2. Banks and Corporations §§ 18601–18606 · 4 sections
  - § 18601 (a) Except as provided in subdivision (b), (c), or (d), every taxpayer subject to the tax imposed by Part 11 (commencing with Section 23001) shall, on or…
  - § 18602 In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2 (commencing…
  - § 18604 (a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 11…
  - § 18606 (a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assignees are operating the property or business of a corporation…
3. ARTICLE 3. General Provisions Applicable to All Persons §§ 18621–18628 · 12 sections
  - § 18621 Except as otherwise provided by the Franchise Tax Board and in Section 18621.5, any return, declaration, statement, or other document required to be made under…
  - § 18621.5 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic technology shall be in a form as…
  - § 18621.7 The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to…
  - § 18621.9 (a) If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that began…
  - § 18621.10 (a) For taxable years beginning on or after January 1, 2014, if an acceptable return of a business entity was prepared using a tax preparation software, that…
  - § 18622 (a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year of any taxpayer is…
  - § 18622.5 (a) Notwithstanding Section 18622, if any item required to be shown on a federal partnership return, including any partnership-related item, is changed or…
  - § 18623 (a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be shown on any return, form, statement, or other document…
  - § 18624 (a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided. (b) Identifying numbers shall be…
  - § 18625 An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107 of the Internal…
  - § 18626 For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term “return” includes…
  - § 18628 (a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, applies, except as otherwise provided. (b) (1) Except as…
4. ARTICLE 4. Information Returns §§ 18631–18649 · 15 sections
  - § 18631 (a) This article does not apply to any payment of interest obligations not taxable under Part 10 (commencing with Section 17001) or Part 11 (commencing with…
  - § 18631.7 (a) Any check casher engaged in the trade or business of cashing checks that, in the course of that trade or business, cashes checks other than one-party…
  - § 18632 Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department…
  - § 18633 (a) (1) Every partnership, on or before the 15th day of the third month following the close of its taxable year, shall make a return for that taxable year,…
  - § 18633.5 (a) Every limited liability company that is classified as a partnership for California tax purposes that is doing business in this state, organized in this…
  - § 18635 Every trust claiming a charitable, religious, scientific, literary, or educational deduction under Section 642(c) of the Internal Revenue Code for the taxable…
  - § 18635.5 (a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided. (b)…
  - § 18639 (a) (1) In addition to those reports required under paragraph (8) of subdivision (c) of Section 18631, information returns shall be required, at the time and…
  - § 18640 (a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates,…
  - § 18642 (a) All owners and transferors of an interest in real property or a mobilehome shall file a return upon written request by the Franchise Tax Board which…
  - § 18644 (a) The operator of a boat on which one or more individuals, during a calendar year, perform services described in subdivision (o) of Section 13009 of the…
  - § 18646 (a) The head of every state agency (as defined by Section 11000 of the Government Code) entering into any contract shall make a return (at the time and in the…
  - § 18648 (a) Section 6112 of the Internal Revenue Code, relating to material advisors of reportable transactions that must keep lists of advisees, applies except as…
  - § 18648.5 (a) Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contributions, shall apply, except as otherwise provided. (b) The…
  - § 18649 A copy of the information furnished pursuant to Section 1275(c)(2) of the Internal Revenue Code shall be provided to the Franchise Tax Board by any issuer…
5. ARTICLE 5. Withholding §§ 18661–18677 · 18 sections
  - § 18661 When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or…
  - § 18662 (a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, including lessees or mortgagors of real or personal property,…
  - § 18663 (a) (1) The Franchise Tax Board shall annually (or more often if necessary) prepare and make available to the Employment Development Department, wage…
  - § 18664 (a) (1) Section 3406 of the Internal Revenue Code, relating to the backup withholding, shall apply, except as otherwise provided. (2) For purposes of this…
  - § 18665 Unless otherwise specifically provided, the provisions of any law effecting changes in withholding shall apply to withholding in the calendar year succeeding…
  - § 18666 (a) Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ share of effectively connected income, shall apply to the…
  - § 18667 The Franchise Tax Board may require employers to submit copies of income tax withholding exemption certificates. If the Franchise Tax Board determines that a…
  - § 18668 (a) Every person required under this article to deduct and withhold any tax is hereby made liable for that tax, to the extent provided by this section. Any…
  - § 18669 (a) Whenever any payer required to deduct and withhold tax under this article sells, transfers, dissolves, withdraws, terminates, or otherwise disposes of the…
  - § 18670 (a) The Franchise Tax Board may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state,…
  - § 18670.5 (a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or other electronic technology, require any depository…
  - § 18671 (a) Subject to the limitations in subdivisions (b) and (c), the Franchise Tax Board, may, by notice, served personally, by first-class mail, or by electronic…
  - § 18672 Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice…
  - § 18673 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part II of the Code of Civil Procedure, if the Franchise Tax Board…
  - § 18674 (a) Any employer or person required to withhold and transmit any amount pursuant to this article shall comply with the requirement without resort to any legal…
  - § 18675 Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to the remedies…
  - § 18676 Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of…
  - § 18677 (a) For purposes of this article, if a lender, surety, or other person, who is not an employer under those sections with respect to an employee or group of…
CHAPTER 3. Voluntary Contributions §§ 18700–18901.9.3 · 81 sections
1. ARTICLE 1. Parkinson’s Disease Research Voluntary Tax Contribution Fund §§ 18700–18703 · 4 sections
  - § 18700 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinson’s Disease Research…
  - § 18701 There is hereby established in the State Treasury the Parkinson’s Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to…
  - § 18702 (a) Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Research Voluntary Tax Contribution Fund shall be continuously…
  - § 18703 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first…
2. ARTICLE 3. California Pediatric Cancer Research Voluntary Tax Contribution Fund §§ 18720–18723 · 4 sections
  - § 18720 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Pediatric Cancer…
  - § 18721 There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made…
  - § 18722 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund…
  - § 18723 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first…
3. ARTICLE 3.6. California Senior Citizen Advocacy Voluntary Tax Contribution Fund §§ 18730–18733 · 4 sections
  - § 18730 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen…
  - § 18731 (a) There is hereby established in the State Treasury the California Senior Citizen Advocacy Voluntary Tax Contribution Fund to receive contributions made…
  - § 18732 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund…
  - § 18733 Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of…
4. ARTICLE 5. Fish and Game Preservation Fund §§ 18741–18744 · 4 sections
  - § 18741 (a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program,” that…
  - § 18742 (a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of…
  - § 18743 It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species…
  - § 18744 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2032, and as of December 1 of that year is…
5. ARTICLE 5.1. California Beach and Coastal Enhancement Account §§ 18745–18748 · 4 sections
  - § 18745 (a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution…
  - § 18746 The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund…
  - § 18747 (a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on…
  - § 18748 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that…
6. ARTICLE 5.2. Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund §§ 18749–18749.3 · 4 sections
  - § 18749 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Native California Wildlife…
  - § 18749.1 There is in the State Treasury the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section…
  - § 18749.2 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Native California Wildlife Rehabilitation Voluntary Tax Contribution…
  - § 18749.3 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2031, and is repealed as of December 1 of that…
7. ARTICLE 6. California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund §§ 18761–18766 · 6 sections
  - § 18761 The Legislature finds and declares all of the following: (a) Alzheimer’s disease and related dementia disorders are devastating health conditions that cause a…
  - § 18762 For the purposes of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and…
  - § 18763 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimer’s Disease and…
  - § 18764 There is in the State Treasury the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made…
  - § 18765 (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimer’s Disease and Related Dementia Research…
  - § 18766 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2032, and as of…
8. ARTICLE 7. Designations to the California Seniors Special Fund §§ 18771–18773 · 3 sections
  - § 18771 (a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being made in an…
  - § 18772 There is hereby established in the State Treasury the California Seniors Special Fund to receive contributions made pursuant to Section 18771. The Franchise…
  - § 18773 (a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, upon appropriation, be allocated as follows: (1) To the…
9. ARTICLE 8. Designations to the California Breast Cancer Research Fund §§ 18791–18796 · 6 sections
  - § 18791 The Legislature finds and declares all of the following: (a) Breast cancer is a devastating health condition which will affect one out of nine American women…
  - § 18792 For the purpose of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and…
  - § 18793 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Breast Cancer Research…
  - § 18794 There is in the State Treasury the California Breast Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18793.…
  - § 18795 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Breast Cancer Research Voluntary Tax Contribution Fund shall…
  - § 18796 (a) Except as provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032. (b) (1) By…
10. ARTICLE 9. Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund §§ 18801–18804 · 4 sections
  - § 18801 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Firefighters’ Memorial…
  - § 18802 There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18801.…
  - § 18803 (a) All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated…
  - § 18804 (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before…
11. ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund §§ 18805–18808 · 4 sections
  - § 18805 (a) A taxpayer may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Peace Officer Memorial…
  - § 18806 There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund to receive contributions made pursuant to…
  - § 18807 All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be…
  - § 18808 (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before…
12. ARTICLE 14. Emergency Food for Families Voluntary Tax Contribution Fund §§ 18851–18855 · 5 sections
  - § 18851 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Emergency Food for Families…
  - § 18852 There is in the State Treasury the Emergency Food for Families Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18851. The…
  - § 18853 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Emergency Food for Families Voluntary Tax Contribution Fund shall be…
  - § 18854 It is the intent of the Legislature that this article create an additional funding source for the Emergency Food Assistance Program and shall be used to…
  - § 18855 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2026, and as of December 1 of that year is…
13. ARTICLE 14.5. Mental Health Crisis Prevention Voluntary Tax Contribution Fund §§ 18857–18857.3 · 4 sections
  - § 18857 (a) An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the Mental Health…
  - § 18857.1 There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to…
  - § 18857.2 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund shall be…
  - § 18857.3 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first…
14. ARTICLE 15. California Cancer Research Fund §§ 18861–18864 · 4 sections
  - § 18861 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Cancer Research…
  - § 18862 There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section…
  - § 18863 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Cancer Research Voluntary Tax Contribution Fund shall be…
  - § 18864 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032. (b)…
15. ARTICLE 16. General Provisions §§ 18871–18874 · 4 sections
  - § 18871 In implementing this chapter, all of the following requirements shall apply: (a) Unless otherwise specifically required by law, each voluntary contribution…
  - § 18872 The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as…
  - § 18873 Notwithstanding any other law, all of the following requirements shall apply to any new voluntary tax contributions, including an extension of any existing…
  - § 18874 (a) Except as provided in subdivision (b) and notwithstanding any other law, the following shall apply to any voluntary tax contribution fund established by…
16. ARTICLE 17. California ALS Research Network Voluntary Tax Contribution Fund §§ 18881–18885 · 5 sections
  - § 18881 The Legislature finds and declares all of the following: (a) Amyotrophic lateral sclerosis (ALS), more commonly known as Lou Gehrig’s disease, is a…
  - § 18882 (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, an individual may designate on the tax return that a contribution in…
  - § 18883 There is hereby established in the State Treasury the California ALS Research Network Voluntary Tax Contribution Fund to receive contributions made pursuant to…
  - § 18884 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California ALS Research Network Voluntary Tax Contribution Fund shall be…
  - § 18885 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until December 1, 2031, and as of that date is repealed. (b) (1)…
17. ARTICLE 20. School Supplies for Homeless Children Voluntary Tax Contribution Fund §§ 18895–18898 · 4 sections
  - § 18895 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the School Supplies for Homeless…
  - § 18896 There is hereby established in the State Treasury the School Supplies for Homeless Children Voluntary Tax Contribution Fund to receive contributions made…
  - § 18897 (a) All moneys transferred to the School Supplies for Homeless Children Voluntary Tax Contribution Fund, notwithstanding Section 13340 of the Government Code,…
  - § 18898 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2029, and is repealed as of December 1 of that…
18. ARTICLE 21. State Parks Protection Fund §§ 18900.1–18900.4 · 4 sections
  - § 18900.1 (a) For taxable years beginning on or after January 1, 2012, the Franchise Tax Board shall revise the individual taxpayer return form to allow an individual to…
  - § 18900.2 There is hereby established in the State Treasury the State Parks Protection Fund to receive contributions made pursuant to Section 18900.1. The Franchise Tax…
  - § 18900.3 All moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board…
  - § 18900.4 (a) (1) By September 1 of the second calendar year and each subsequent calendar year that the State Parks Protection Fund appears on the tax return, the…
19. ARTICLE 23.5. Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund §§ 18901.9–18901.9.3 · 4 sections
  - § 18901.9 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Prevention of Animal Homelessness…
  - § 18901.9.1 (a) There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive…
  - § 18901.9.2 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax…
  - § 18901.9.3 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first…
CHAPTER 4. Payments and Assessments §§ 19001–19195 · 138 sections
1. ARTICLE 1. Payment of Tax by All Persons §§ 19001–19011.5 · 11 sections
  - § 19001 Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with…
  - § 19002 (a) The amount withheld under Article 5 (commencing with Section 18661) of Chapter 2 or Section 13020 of the Unemployment Insurance Code during any calendar…
  - § 19004 A taxpayer may elect to pay the tax prior to the date prescribed for its payment.
  - § 19005 The tax, and any interest and penalties, shall be paid to the Franchise Tax Board. Except as provided in Section 19011 with respect to an electronic funds…
  - § 19006 (a) The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on the income is liable for the…
  - § 19007 Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section…
  - § 19008 (a) The Franchise Tax Board may, in cases of financial hardship, enter into installment payment agreements with any taxpayer under which that taxpayer is…
  - § 19009 (a) Whenever any person or employer who is required to collect, account for, and pay over any tax— (1) At the time and in the manner prescribed by law or…
  - § 19010 Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection of…
  - § 19011 (a) All payments required under this part, regardless of the taxable year to which the payments apply shall be remitted to the Franchise Tax Board by…
  - § 19011.5 (a) All payments required by an individual under this part, regardless of the taxable year to which the payments apply, made on or after January 1, 2009, shall…
2. ARTICLE 2. Banks and Corporations §§ 19021–19027 · 5 sections
  - § 19021 In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall be due and payable on or…
  - § 19023 For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term “estimated tax” means the amount which the…
  - § 19025 (a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be due and payable…
  - § 19026 If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each remaining…
  - § 19027 The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.
3. ARTICLE 3. Deficiency Assessments §§ 19031–19067 · 32 sections
  - § 19031 The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return…
  - § 19032 As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.
  - § 19033 (a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or amended return, including an amended return reporting…
  - § 19034 (a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof. (b) Each notice shall include the date…
  - § 19035 In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax…
  - § 19036 Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11…
  - § 19041 (a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest…
  - § 19041.5 (a) Notwithstanding any other provision of this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001), the provisions of…
  - § 19042 If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041.
  - § 19043 (a) For purposes of this part, “deficiency” means the amount by which the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with…
  - § 19043.5 (a) (1) If the Franchise Tax Board determines that the amount of a carryover disclosed by the taxpayer on an original or amended return, including an amended…
  - § 19044 (a) If a protest is filed, the Franchise Tax Board shall reconsider the assessment of the deficiency and, if the taxpayer has so requested in his or her…
  - § 19045 (a) The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice…
  - § 19046 Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.…
  - § 19047 The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the…
  - § 19048 The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the…
  - § 19049 (a) When a deficiency is determined and the assessment becomes final, the Franchise Tax Board shall mail notice and demand to the taxpayer for the payment…
  - § 19050 A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence…
  - § 19051 Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency…
  - § 19052 Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits (including credits claimed on or after January 1, 2001, in…
  - § 19054 (a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), there is an…
  - § 19057 (a) Except in the case of a false or fraudulent return and except as otherwise expressly provided in this part, every notice of a proposed deficiency…
  - § 19058 (a) If the taxpayer omits from gross income an amount properly includable therein which is in excess of 25 percent of the amount of gross income stated in the…
  - § 19059 (a) If a taxpayer is required by subdivision (a) of Section 18622 to report a change or correction by the Commissioner of Internal Revenue or other officer of…
  - § 19060 (a) If a taxpayer fails to report a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent…
  - § 19061 In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may…
  - § 19063 (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any person, the period…
  - § 19064 (a) If any person initiates a motion to quash a subpoena, as provided by Sections 7465 to 7476, inclusive, of the Government Code, and that person is the…
  - § 19065 If any taxpayer agrees with the United States Commissioner of Internal Revenue for an extension or renewals thereof of the period for proposing and assessing…
  - § 19066 (a) For the purposes of Sections 19057, 19058, and 19065, a return of tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with…
  - § 19066.5 In the case of any information that is required to be reported to the Franchise Tax Board under Section 19141.2 or 19141.5, the time for assessment of any tax…
  - § 19067 (a) Where before the expiration of the time prescribed for the mailing of a notice of a proposed deficiency assessment, the taxpayer consents in writing to an…
4. ARTICLE 4. Assessments against Persons Secondarily Liable §§ 19071–19074 · 4 sections
  - § 19071 The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) upon any taxpayer other than a transferee for which any…
  - § 19072 The provisions of this part respecting the collection of taxes apply to the collection of the taxes from the person secondarily liable to the same extent and…
  - § 19073 The amounts of the following liabilities, except as hereinafter provided in this section and Section 19074, shall be assessed, collected, and paid in the same…
  - § 19074 The period of limitation for assessment of the liability of any person other than the taxpayer who is a transferee or fiduciary of the taxpayer shall be as…
5. ARTICLE 5. Jeopardy Assessments §§ 19081–19093 · 13 sections
  - § 19081 If the Franchise Tax Board finds that the assessment or the collection of a tax or a deficiency for any year, current or past, will be jeopardized in whole or…
  - § 19082 In the case of a tax for a current period, if the Franchise Tax Board finds that the assessment or collection of the tax will be jeopardized in whole or in…
  - § 19083 (a) A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once. (b) The collection of the whole or any…
  - § 19084 (a) (1) (A) Unless the Chief Counsel of the Franchise Tax Board (or the chief counsel’s delegate) personally approves (in writing) the assessment or levy, no…
  - § 19085 The taxpayer may appeal to the board from the Franchise Tax Board’s action on the petition for review. The appeal shall be made in the manner prescribed by…
  - § 19086 In any proceeding brought to enforce payment of taxes made due and payable by this article, the finding of the Franchise Tax Board under Section 19081, whether…
  - § 19087 (a) If any taxpayer fails to file a return, or files a false or fraudulent return with intent to evade the tax, for any taxable year, the Franchise Tax Board,…
  - § 19088 (a) On the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state or territory or of…
  - § 19089 (a) Every trustee in a case under Title 11 of the United States Code, receiver, assignee for the benefit of creditors or like fiduciary shall give notice of…
  - § 19090 (a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the…
  - § 19091 Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding, the taxpayer shall pay any portion of the claim allowed…
  - § 19092 The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article.
  - § 19093 (a) If the individual who is in physical possession of cash in excess of ten thousand dollars ($10,000) does not claim that cash in any of the capacities…
6. ARTICLE 6. Interest §§ 19101–19120 · 13 sections
  - § 19101 (a) If any amount of tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), is not paid on or before the last date…
  - § 19104 (a) The Franchise Tax Board may abate all or any part of any of the following: (1) Any interest on a deficiency or related to a proposed deficiency to the…
  - § 19105 In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days…
  - § 19107 Where an overpayment is made by any individual for any year, and a deficiency is owing from the spouse of the taxpayer for the same year, and both spouses…
  - § 19108 (a) Where an overpayment is made by any taxpayer for any year, and a deficiency is owing from the same taxpayer for any other year, the overpayment, if the…
  - § 19109 (a) If the Franchise Tax Board extends for any period the time for filing a return under Section 18572 or subdivision (a) of Section 18567 and the time for…
  - § 19110 (a) When the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate, parent, or spouse for any…
  - § 19112 Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest…
  - § 19113 If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied…
  - § 19114 Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest…
  - § 19116 (a) In the case of an individual who files a return of tax imposed under Part 10 (commencing with Section 17001) for a taxable year on or before the due date…
  - § 19117 (a) The Franchise Tax Board shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by the taxpayer…
  - § 19120 Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the adjusted…
7. ARTICLE 7. Penalties and Additions to Tax §§ 19131–19187 · 55 sections
  - § 19131 (a) If any taxpayer fails to make and file a return required by this part on or before the due date of the return or the due date as extended by the Franchise…
  - § 19131.5 (a) Section 6164 of the Internal Revenue Code, relating to extension of time for payment of taxes by corporations expecting carrybacks, shall apply, except as…
  - § 19132 (a) (1) Unless it is shown that the failure is due to reasonable cause and not due to willful neglect, a penalty computed in accordance with paragraph (2) is…
  - § 19132.5 (a) (1) An individual taxpayer may elect to request a one-time abatement of a timeliness penalty under this section for a timeliness penalty that has been…
  - § 19133 If any taxpayer fails or refuses to furnish any information requested in writing by the Franchise Tax Board or fails or refuses to make and file a return…
  - § 19134 (a) The provisions of Section 6657 of the Internal Revenue Code, relating to bad checks, shall apply except as otherwise provided. (b) Section 6657 of the…
  - § 19135 (a) (1) The Franchise Tax Board shall impose a penalty of two thousand dollars ($2,000) per taxable year whenever an entity described in paragraph (2) is doing…
  - § 19136 (a) Section 6654 of the Internal Revenue Code, relating to failure by an individual to pay estimated income tax, applies, except as otherwise provided. (b)…
  - § 19136.1 (a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount…
  - § 19136.2 For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to…
  - § 19136.3 (a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown…
  - § 19136.5 No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent that the underpayment is…
  - § 19136.7 (a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year, to the extent that…
  - § 19136.12 (a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for…
  - § 19136.13 No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the…
  - § 19138 (a) (1) A taxpayer subject to the tax imposed under Part 11 (commencing with Section 23001) with an understatement of tax for any taxable year shall be subject…
  - § 19141 Upon certification by the Secretary of State pursuant to subdivision (a) of Section 2204 or subdivision (a) of Section 17713.09 of the Corporations Code, the…
  - § 19141.2 (a) Section 6038 of the Internal Revenue Code, relating to information with respect to certain foreign corporations, shall apply, except as otherwise provided.…
  - § 19141.5 (a) (1) Section 6038A of the Internal Revenue Code, relating to information with respect to certain foreign-owned corporations, shall apply. (2) A penalty…
  - § 19141.6 (a) Each taxpayer determining its income subject to tax pursuant to Section 25101 or electing to file pursuant to Section 25110 shall, for taxable years…
  - § 19142 (a) Except as provided in Sections 19147 and 19148 and subdivision (b), in the case of any underpayment of tax imposed under Part 11 (commencing with Section…
  - § 19144 (a) For the purposes of Section 19142, the amount of the underpayment shall be the excess of the amount calculated in paragraph (1) over the amount calculated…
  - § 19145 For purposes of Section 19142, the period of the underpayment shall run from the date the installment was required to be made to whichever of the following…
  - § 19147 (a) Notwithstanding Sections 19142 to 19145, inclusive, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the…
  - § 19148 (a) Notwithstanding Sections 19142 to 19147, inclusive, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the…
  - § 19149 (a) Notwithstanding any other provision of Sections 19142 to 19151, inclusive, if the amount of estimated tax due and payable under Section 19025 is only the…
  - § 19150 The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the…
  - § 19151 Notwithstanding Sections 19142 to 19150, inclusive, the addition to the tax with respect to underpayment of any installment shall not be imposed on an exempt…
  - § 19161 (a) An addition to tax shall not be made under Section 19132, 19136, or 19142 for failure to make timely payment of tax with respect to a period during which a…
  - § 19164 (a) (1) (A) An accuracy-related penalty shall be imposed under this part and shall be determined in accordance with Section 6662 of the Internal Revenue Code,…
  - § 19164.1 (a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are…
  - § 19164.5 (a) A reportable transaction accuracy-related penalty shall be imposed under this part and shall be determined in accordance with Section 6662A of the Internal…
  - § 19166 (a) A penalty shall be imposed for understatement of any taxpayer’s liability by a tax return preparer and shall be determined in accordance with Section 6694…
  - § 19167 (a) A penalty shall be imposed under this section for any of the following: (1) In accordance with Section 6695(a) of the Internal Revenue Code, for failure to…
  - § 19168 The following rules shall apply to any penalty imposed under Section 19166 or 19167: (a) The penalties shall be in addition to any other penalties provided by…
  - § 19169 (a) In addition to the criminal penalty provided by Section 19712, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any…
  - § 19170 (a) An income tax preparer that is subject to Section 18621.9 is liable for a penalty in the amount of fifty dollars ($50) for each acceptable individual…
  - § 19171 (a) A business entity required to electronically file a return pursuant to Section 18621.10 that files a return in a manner that fails to comply with Section…
  - § 19172 (a) In addition to the penalty imposed by Section 19706 (relating to willful failure to file return, supply information, or pay tax), if any partnership…
  - § 19172.5 (a) In addition to the penalty imposed by Section 19706, if any “S” corporation required to file a return under Section 18601 for any taxable year fails to…
  - § 19173 (a) A penalty shall be imposed under this part for failure to maintain lists of advisees with respect to reportable transactions and shall be determined in…
  - § 19175 (a) In addition to the penalty imposed by Section 19183 (relating to failure to file information returns), if any person or entity fails to report amounts paid…
  - § 19176 (a) In addition to any criminal penalty provided by law if: (1) Any individual makes a statement under Section 13040, 13041, or 13042 of the Unemployment…
  - § 19177 A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue…
  - § 19178 A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the…
  - § 19179 (a) A penalty shall be imposed for filing a frivolous return and shall be determined in accordance with Section 6702 of the Internal Revenue Code, except as…
  - § 19180 (a) In any proceeding involving the issue of whether or not any person is liable for a penalty under Section 19177, 19178, or 19179, the burden of proof with…
  - § 19181 A penalty shall be imposed for failing to meet the requirements of Section 18649, relating to original issue discount reporting requirements with respect to…
  - § 19182 (a) A penalty shall be imposed for failure to furnish information pursuant to Section 18628 and shall be determined in accordance with Section 6707 of the…
  - § 19182.5 (a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section…
  - § 19183 (a) (1) A penalty shall be imposed for failure to file correct information returns, as required by this part, and that penalty shall be determined in…
  - § 19184 (a) A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the failure is due to reasonable cause, by any person required…
  - § 19185 (a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply,…
  - § 19186 (a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.…
  - § 19187 (a) The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the section of…
8. ARTICLE 8. Voluntary Disclosure Program §§ 19191–19194 · 4 sections
  - § 19191 (a) The Franchise Tax Board may enter into a voluntary disclosure agreement with any qualified entity, qualified shareholder, qualified member, qualified…
  - § 19192 For purposes of this article, the following terms have the following meanings: (a) (1) “Qualified entity” means an entity that is all of the following: (A) A…
  - § 19193 Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right…
  - § 19194 (a) Notwithstanding any other provision of this article, a voluntary disclosure agreement shall be null and void in the event that the Franchise Tax Board…
9. ARTICLE 9. Public Disclosure of Tax Delinquencies § 19195 · 1 section
  - § 19195 (a) Notwithstanding any other provision of law, including Section 7920.500 and Article 3 (commencing with Section 7928.200) of Chapter 14 of Part 5 of Division…
CHAPTER 5. Collection of Tax §§ 19201–19298 · 51 sections
1. ARTICLE 1. Judgment for Tax §§ 19201–19209 · 9 sections
  - § 19201 If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by the Franchise…
  - § 19202 The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in…
  - § 19203 An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes…
  - § 19204 Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided in this section, the…
  - § 19205 Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner as execution may issue upon other judgments, and sales shall…
  - § 19206 The Franchise Tax Board may, at any time, release all or any portion of the property subject to any lien provided for in this article from the lien or…
  - § 19207 The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any…
  - § 19208 A certificate by the Franchise Tax Board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens is…
  - § 19209 If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the taxpayer and may…
2. ARTICLE 2. Lien of Tax §§ 19221–19226 · 6 sections
  - § 19221 (a) If any taxpayer or person fails to pay any liability imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) at…
  - § 19222 For the purposes of this section, if any certified, treasurer's, or cashier’s check (or other guaranteed draft), or any money order received in payment of any…
  - § 19223 Upon recordation or filing of a notice of state tax lien pursuant to Section 7171 of the Government Code by the Franchise Tax Board for any taxes due from the…
  - § 19224 The notice required to be given by Section 19223 may be served upon the fiduciary personally, or by mail; if by mail, service shall be made pursuant to Section…
  - § 19225 (a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of state tax lien as…
  - § 19226 (a) At the request of the owner whose property is subject to any lien under Section 19221, the Franchise Tax Board shall issue a release of lien from that…
3. ARTICLE 3. Warrant for Collection of Tax §§ 19231–19236 · 6 sections
  - § 19231 The Franchise Tax Board or its authorized representative may issue a warrant for the collection of any tax, interest, or penalty and for the enforcement of any…
  - § 19232 The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and effect as a writ of…
  - § 19233 The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol the same fees, commissions, and…
  - § 19234 The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in any other manner…
  - § 19235 Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associated with the sale of that property, including, but not…
  - § 19236 For purposes of issuing a warrant pursuant to this article: (a) (1) No levy may be issued on any property or right to property to be sold in accordance with…
4. ARTICLE 4. Miscellaneous Provisions §§ 19251–19266 · 11 sections
  - § 19251 The remedies of the state provided for in this chapter are cumulative, and no action taken by the Franchise Tax Board constitutes an election by the state to…
  - § 19252 In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.
  - § 19253 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
  - § 19254 (a) (1) If any person, other than an organization exempt from taxation under Section 23701, fails to pay any amount of tax, penalty, addition to tax, interest,…
  - § 19255 (a) Except as otherwise provided in subdivisions (b) and (e), after 20 years have lapsed from the date the latest tax liability for a taxable year or the date…
  - § 19256 The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any…
  - § 19262 (a) At any time within which an action can be brought to collect any delinquent amounts as provided in Article 2 (commencing with Section 19371) of Chapter 6,…
  - § 19263 At any sale authorized by Section 19262, the property shall be sold by the Franchise Tax Board or its duly authorized agent in accordance with law and the…
  - § 19264 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the Franchise Tax Board may serve earnings…
  - § 19265.5 (a) Notwithstanding Section 18670 or 18671, payments authorized pursuant to Section 8161 of the Welfare and Institutions Code shall not be subject to…
  - § 19266 (a) (1) The Franchise Tax Board, in coordination with financial institutions doing business in this state, shall operate a Financial Institution Record Match…
5. ARTICLE 5.5. Collection of Amounts Imposed by a Court §§ 19280–19283 · 4 sections
  - § 19280 (a) (1) (A) Fines, monetary sanctions, state or local penalties, bail, forfeitures, restitution fines, restitution orders, or any other amounts imposed by a…
  - § 19281 (a) The Legislature finds that it is essential for fiscal purposes that the program authorized by this part be expeditiously implemented. Accordingly, Chapter…
  - § 19282 (a) Except as otherwise provided in subdivision (e), amounts collected under this article shall be transmitted to the Treasurer and deposited in the State…
  - § 19283 The Department of Justice, in consultation with the Franchise Tax Board, shall examine ways to enhance the use and effectiveness of this article through…
6. ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals §§ 19285–19290.1 · 7 sections
  - § 19285 For purposes of this article: (a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in…
  - § 19286 (a) (1) Penalties imposed pursuant to Title 21 (commencing with Section 100000) of the Government Code, upon an eligible employer for failure to comply with…
  - § 19287 (a) The Franchise Tax Board shall issue a first notice of the imposition of a penalty for noncompliance with Title 21 (commencing with Section 100000) of the…
  - § 19288 (a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty…
  - § 19289 Amounts collected under this article shall be transmitted to the CalSavers Retirement Savings Board for deposit in the CalSavers Retirement Savings Trust…
  - § 19290 The Franchise Tax Board shall seek additional resources needed to accept referrals from CalSavers Retirement Savings Board pursuant to Section 19286.
  - § 19290.1 The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter…
7. ARTICLE 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States § 19291 · 1 section
  - § 19291 (a) The Franchise Tax Board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing an…
8. ARTICLE 8. Collection of Recaptured California Small Business COVID-19 Relief Grants §§ 19294–19295 · 2 sections
  - § 19294 (a) For purposes of this section, the following definitions shall apply: (1) “CalOSBA” or “office” means the Office of Small Business Advocate within the…
  - § 19295 This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
9. ARTICLE 8.1. Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants §§ 19295.1–19295.2 · 2 sections
  - § 19295.1 (a) For purposes of this section, all the following definitions shall apply: (1) “California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave…
  - § 19295.2 This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
10. ARTICLE 9. Collection of Recaptured California Competes Grants §§ 19296–19298 · 3 sections
  - § 19296 For purposes of this article, all of the following definitions apply: (a) “California Competes Grant Program” means the program that authorizes the grants…
  - § 19297 (a) GO-Biz shall provide to the Franchise Tax Board a list of qualified grantees and their respective recaptured grant amounts as approved, in whole or in…
  - § 19298 (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…
CHAPTER 6. Overpayments and Refunds §§ 19301–19443 · 73 sections
1. ARTICLE 1. Claim for Refund §§ 19301–19368 · 45 sections
  - § 19301 (a) If the Franchise Tax Board or the board, as the case may be, finds that there has been an overpayment of any liability imposed under Part 10 (commencing…
  - § 19302 If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall set forth that…
  - § 19303 The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing with Section 18501) of Chapter 2 of Part 10.2 of Division 2…
  - § 19304 (a) The Franchise Tax Board shall revise taxpayer form instructions, for returns required to be filed, pursuant to Article 1 (commencing with Section 18501) of…
  - § 19306 (a) No credit or refund shall be allowed or made after a period ending four years from the date the return was filed (if filed within the time prescribed by…
  - § 19307 For purposes of Section 19306, a return filed within four years from the last day prescribed for filing the return showing a credit allowable by Section 19002…
  - § 19308 The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which…
  - § 19309 Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.
  - § 19311 (a) (1) If a change or correction is made or allowed by the Commissioner of Internal Revenue or other officer of the United States or other competent…
  - § 19311.5 (a) If any taxes paid to another state result in an allowable credit under Section 18001, 18002, 18003, 18004, 18005, or 18006, a claim for credit or refund of…
  - § 19312 Insofar as the claim for credit or refund relates to an overpayment on account of the deductibility, under Section 24348 of this code or Section 166 of the…
  - § 19313 (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any person, the period…
  - § 19314 (a) Notwithstanding any statute of limitations otherwise provided for in this part, any overpayment due a taxpayer for any year, shall be allowed as an offset…
  - § 19316 (a) In the case of an individual taxpayer under the Personal Income Tax Law (Part 10 (commencing with Section 17001)), the running of any period specified in…
  - § 19321 A refund claim upon which action has become final shall not thereafter be considered a refund claim within the meaning of Section 19306 except to the extent it…
  - § 19322 Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds…
  - § 19322.1 (a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire tax assessed or asserted has…
  - § 19323 (a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance. (b)…
  - § 19324 (a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the notice, the Franchise Tax Board’s action upon the claim is…
  - § 19325 No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including…
  - § 19331 If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim is filed, the taxpayer may prior to mailing of…
  - § 19332 Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.…
  - § 19333 The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the…
  - § 19334 The determination of the board is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or…
  - § 19335 If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section 19031) of Chapter 4, a…
  - § 19340 Interest shall be allowed and paid on any overpayment in respect of any tax, at the adjusted annual rate established pursuant to Section 19521 as follows: (a)…
  - § 19341 (a) Except as provided in subdivisions (b), (c), and (d), if any overpayment of tax is refunded or credited within 90 days after the return is filed, or within…
  - § 19342 If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.
  - § 19343 At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest…
  - § 19344 Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.…
  - § 19345 The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons…
  - § 19346 The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax…
  - § 19347 Within 90 days after the mailing of the notice of the Franchise Tax Board’s action disallowing interest upon any refund claim, or, in the case of an appeal to…
  - § 19348 If the Franchise Tax Board fails to mail notice of action of disallowance of interest on any refund claim within six months after the interest was claimed, the…
  - § 19349 A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment…
  - § 19350 If a credit or refund of any part of an overpayment would be barred under Section 19306, except for Section 19312, no interest shall be allowed or paid with…
  - § 19351 The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date…
  - § 19354 If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit…
  - § 19355 Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or 18666 or estimated tax paid pursuant to Section 19136 or…
  - § 19361 In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be made to the employer or to the withholding agent, as the case…
  - § 19362 The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount…
  - § 19363 Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for…
  - § 19364 If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment of the tax…
  - § 19365 (a) (1) A corporation electing to be treated as an “S corporation” for a taxable year beginning in 2002 under Chapter 4.5 (commencing with Section 23800) of…
  - § 19368 (a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous, in whole or in part, the amount erroneously made or…
2. ARTICLE 2. Suit for Tax §§ 19371–19377.5 · 8 sections
  - § 19371 (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien is in force…
  - § 19372 The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento unless the…
  - § 19373 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
  - § 19374 In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties and interest of…
  - § 19375 The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action,…
  - § 19376 (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more private…
  - § 19377 (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts…
  - § 19377.5 (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax measured by income…
3. ARTICLE 3. Suit for Refund §§ 19381–19394 · 13 sections
  - § 19381 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
  - § 19382 Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer claiming that the tax…
  - § 19383 The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied,…
  - § 19384 The action provided by Section 19382 shall be filed within four years from the last date prescribed for filing the return or within one year from the date the…
  - § 19385 If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim was filed, the taxpayer may, prior to mailing…
  - § 19387 Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise…
  - § 19388 Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General…
  - § 19389 The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.
  - § 19390 Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.
  - § 19391 In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the…
  - § 19392 If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer and…
  - § 19393 (a) Except as provided in subdivision (b), for the purposes of the tax imposed under Chapter 2 (commencing with Section 23101) of Part 11, if any deduction,…
  - § 19394 If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apportioned under the California Constitution, or the laws or the…
4. ARTICLE 4. Recovery of Erroneous Refunds §§ 19411–19413 · 3 sections
  - § 19411 (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or any third party,…
  - § 19412 The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.
  - § 19413 The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to…
5. ARTICLE 5. Cancellations § 19431 · 1 section
  - § 19431 If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall…
6. ARTICLE 6. Closing Agreements §§ 19441–19443 · 3 sections
  - § 19441 (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with any person…
  - § 19442 (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this section…
  - § 19443 (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the…
CHAPTER 7. Administration of Tax §§ 19501–19592 · 87 sections
1. ARTICLE 1. Powers and Duties of Franchise Tax Board §§ 19501–19533 · 29 sections
  - § 19501 The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing…
  - § 19502 In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service…
  - § 19503 (a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.7…
  - § 19504 (a) The Franchise Tax Board, for the purpose of administering its duties under this part, including ascertaining the correctness of any return; making a return…
  - § 19504.5 (a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any action under Article 2…
  - § 19504.7 (a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxpayer with respect to the determination or collection of the…
  - § 19505 The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agents, branch office income tax deputies, and other employees…
  - § 19506 The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescribe regulations, or perform any other duty imposed by this…
  - § 19507 Any temporary appointments of branch office income tax deputies and other branch office employees shall be made from eligible residents of the district in…
  - § 19508 The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe, in the manner provided by law, and the Franchise Tax Board…
  - § 19509 The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it to give bond for the faithful performance of their duties…
  - § 19511 The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person in respect of…
  - § 19512 Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and privileges of…
  - § 19516 Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness,…
  - § 19517 (a) In the case of income received or accrued during the lifetime of a decedent, or by his or her estate during the period of administration, or by a trust,…
  - § 19518 (a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631 to which contributions have…
  - § 19519 The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code and…
  - § 19520 Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the…
  - § 19521 (a) The rate established under this section (referred to in other code sections as “the adjusted annual rate”) shall be determined in accordance with Section…
  - § 19522 (a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the Legislature a report on all changes to the Internal Revenue…
  - § 19523 If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code: (a) Assessed a penalty under Section 6701(a)…
  - § 19523.5 (a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1 of Title 31 of the…
  - § 19525 The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a reward program for information resulting in the…
  - § 19526 The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement…
  - § 19528 (a) Notwithstanding any other law, the Franchise Tax Board may require any board, as defined in Section 22 of the Business and Professions Code, and the State…
  - § 19529 The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License Board, the Director of Employment Development, the Economic…
  - § 19530 The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed.…
  - § 19532 (a) The Franchise Tax Board may charge fees for its “Tax News” publication and its “California Package X.” The fees shall include preparation and production…
  - § 19533 (a) In the event the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected by the Franchise Tax Board is…
2. ARTICLE 2. Disclosure of Information §§ 19542–19572.5 · 48 sections
  - § 19542 Except as otherwise provided in this article and as required to administer Section 19005, it is a misdemeanor for the Franchise Tax Board or any member…
  - § 19542.1 (a) Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential…
  - § 19542.3 Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation of…
  - § 19543 (a) “Business affairs,” as used in this article means the details relative to the business activities of the entity as disclosed by the return but shall…
  - § 19544 Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of…
  - § 19545 A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a)…
  - § 19546 Upon request of a committee appointed by either the Assembly or the Senate, or both, any information may be furnished to the committee, but it is a misdemeanor…
  - § 19546.5 Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed by the…
  - § 19547 In a matter involving tax administration under this part, a return or return information shall be open to inspection by the Attorney General or other legal…
  - § 19547.5 (a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the Attorney General a list of retail sellers and manufacturers…
  - § 19548 (a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section…
  - § 19548.2 (a) Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the…
  - § 19548.3 (a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and individual taxpayer identification number (ITIN) or social…
  - § 19548.4 The Franchise Tax Board shall annually furnish the jury commissioner of each county with a list of resident state tax filers, as defined in Section 197 of the…
  - § 19548.5 (a) (1) The Franchise Tax Board may, upon request, disclose to the California Health Benefit Exchange, the State Department of Health Care Services, the…
  - § 19548.8 (a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2)…
  - § 19548.9 (a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California…
  - § 19549 For purposes of this article: (a) “Return” means any tax or information return, or claim for refund required by, or provided for or permitted under, the…
  - § 19550 (a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Department of Justice, a court, or any California law…
  - § 19551 (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax…
  - § 19551.1 (a) (1) The Franchise Tax Board may permit the tax officials of any city, county, or city and county to enter into a reciprocal agreement with the Franchise…
  - § 19551.2 (a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program…
  - § 19551.3 (a) The State Department of Social Services and the State Department of Health Care Services shall exchange data with the Franchise Tax Board upon request,…
  - § 19551.4 (a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in…
  - § 19551.5 (a) Notwithstanding any other law, each city, county, or city and county that assesses a city, county, or city and county business tax or requires a city,…
  - § 19551.6 (a) (1) Notwithstanding any other law, the Treasurer shall disclose to the Franchise Tax Board, through information-sharing agreements or data interfaces,…
  - § 19552 Except as otherwise provided by this article, the information furnished or secured pursuant to either this article or the express provisions of law, shall be…
  - § 19553 (a) Subject to the limitations of subdivision (b) of this section and federal law, the Franchise Tax Board may permit the Director of Social Services or deputy…
  - § 19554 (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Controller with the address or other identification or…
  - § 19554.1 (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or…
  - § 19554.2 (a) (1) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may disclose to any third-party…
  - § 19555 (a) Notwithstanding any other law, the State Department of Social Services and the Department of Health Care Services shall inform the Franchise Tax Board of…
  - § 19556 (a) The Franchise Tax Board may disclose to persons described in paragraphs (1) to (4), inclusive, tax return and return information solely for use in an…
  - § 19557 (a) Notwithstanding any other provision of law, the California Student Aid Commission may annually inform the Franchise Tax Board of the names and social…
  - § 19558 (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Public Employees’ Retirement System with the names and…
  - § 19560 (a) The Franchise Tax Board shall provide the Wildlife Conservation Board, within a reasonable time, information on the amount of the tax credit claimed under…
  - § 19560.5 Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board…
  - § 19561 (a) Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The fee shall…
  - § 19562 Whenever under this part or any act heretofore or hereafter enacted, the Franchise Tax Board is required or permitted to disclose information, to furnish…
  - § 19563 This article does not prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items…
  - § 19564 The Franchise Tax Board shall publish on or before December 31, 1978, and each December 31 thereafter, information on the amount of tax paid by individual…
  - § 19565 (a) (1) If an organization is exempt from taxation under Section 23701 for any taxable year, the application filed by the organization with respect to which…
  - § 19566 Any information provided to or secured by the Franchise Tax Board for purposes of administering Part 10 (commencing with Section 17001) or Part 11 (commencing…
  - § 19567 Notwithstanding Section 19542, the Franchise Tax Board may disclose information to the CalSavers Retirement Savings Board to facilitate the collection of…
  - § 19570 The provisions of Sections 1798.35, 1798.36, 1798.37, and Article 9 (commencing with Section 1798.45) of Chapter 1 of Title 1.8 of the Civil Code shall not be…
  - § 19571 (a) The Franchise Tax Board may disclose to state governmental licensing entities identifying information of persons appearing on the list of 500 largest tax…
  - § 19572 (a) The Franchise Tax Board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies…
  - § 19572.5 (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following…
3. ARTICLE 3. Tax Forms §§ 19581–19586 · 7 sections
  - § 19581 In enacting the California Personal Income Tax Fairness, Simplification, and Conformity Act of 1987, the Legislature finds and declares that for most taxpayers…
  - § 19582 For taxable years beginning on or after January 1, 1987, the Franchise Tax Board shall make available to taxpayers tax forms that are as simple as possible for…
  - § 19582.5 (a) Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of household whose total income for the taxable year is one…
  - § 19583 The Franchise Tax Board shall, in preparing tax forms, include the following statement adjacent to the signature line of any income tax return required to be…
  - § 19584 The Franchise Tax Board shall include a voter registration card with the Personal Income Tax filing forms that are mailed annually to California taxpayers.
  - § 19585 (a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence…
  - § 19586 (a) (1) Beginning January 1, 2023, the Franchise Tax Board shall notify all potential eligible individuals of available paperless filing options offered…
4. ARTICLE 4. Tax Service Fees §§ 19590–19592 · 3 sections
  - § 19590 The Legislature finds and declares all of the following: (a) In addition to standard services that the Franchise Tax Board provides to all taxpayers and the…
  - § 19591 (a) Specialized tax services fees shall be imposed upon the following services provided by the board: (1) Installment payment programs. (2) Expedited services…
  - § 19592 All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board’s costs.
CHAPTER 8. Disposition of Proceeds §§ 19601–19611 · 8 sections
1. ARTICLE 1. Transfers to General Fund §§ 19601–19607 · 7 sections
  - § 19601 The Franchise Tax Board shall transmit promptly to the Treasurer all moneys and remittances received by it under this part. It shall at the same time furnish…
  - § 19602 Except for amounts collected or accrued under Sections 17935, 17941, 17948, 19532, and 19561, and revenues deposited pursuant to Section 19602.5, all moneys…
  - § 19602.5 (a) There is in the State Treasury the Behavioral Health Services (BHS) Fund. The estimated revenue from the additional tax imposed under Section 17043 for the…
  - § 19603 The balance of the moneys in the Personal Income Tax Fund shall, upon order of the Controller, be drawn therefrom for the purpose of making refunds under this…
  - § 19604 (a) Except for fees received for services under Section 23305e, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part 11…
  - § 19605 All moneys and remittances received by the Franchise Tax Board as fees imposed under Section 19532 or 19561 shall be treated as reimbursement of the Franchise…
  - § 19607 All moneys and remittances received by the Franchise Tax Board as amounts imposed under Sections 17935, 17941, and 17948 and related penalties, additions to…
2. ARTICLE 2. Tax Relief and Refund Account § 19611 · 1 section
  - § 19611 (a) The Tax Relief and Refund Account is hereby created in the General Fund. Notwithstanding Section 13340 of the Government Code, all moneys in the Tax Relief…
CHAPTER 9. Violations §§ 19701–19722 · 22 sections
- § 19701 Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (a) With or without intent to evade any…
- § 19701.5 (a) Any person who signs his or her spouse’s name on any income tax return, or any schedules or attachments thereto, or who files electronically pursuant to…
- § 19702 The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he or she may bring action under this chapter. The penalties…
- § 19703 The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is…
- § 19704 Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.
- § 19705 (a) Any person who does any of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or…
- § 19706 Any person or any officer or employee of any corporation who, within the time required by or under the provisions of this part, willfully fails to file any…
- § 19707 The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or…
- § 19708 Any person required under this part to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or…
- § 19709 Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 18666, or pay over any tax withheld, is guilty of a…
- § 19710 If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may…
- § 19711 Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042 of the Unemployment Insurance Code, who willfully…
- § 19712 Any tax preparer, as defined in subdivision (b) of Section 19169, who endorses or otherwise negotiates (directly or through an agent) any warrant made in…
- § 19713 (a) Any person or employer who fails to comply with subdivision (b) of Section 19009 shall, in addition to any other penalties provided by law, be guilty of a…
- § 19714 Whenever it appears to the State Board of Equalization or any court of record of this state that proceedings before it under this part have been instituted or…
- § 19715 (a) A civil action in the name of the State of California to enjoin any person from further engaging in specified conduct may be commenced at the request of…
- § 19717 (a) The prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the case of any civil proceeding brought by or against the…
- § 19718 Any employer or agent of an employer who provides a wage statement or similar document to any undocumented worker or former undocumented worker at that…
- § 19719 (a) Any person who attempts or purports to exercise the powers, rights, and privileges of a corporation that has been suspended pursuant to Section 23301 or…
- § 19720 (a) Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (1) Utters, passes, or negotiates a…
- § 19721 (a) Any person who, with intent to defraud, does any of the following is liable for a penalty of not more than ten thousand dollars ($10,000): (1) Willfully…
- § 19722 (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are…
CHAPTER 9.1. Tax Amnesty §§ 19730–19738 · 8 sections
- § 19730 The Franchise Tax Board shall administer a tax amnesty program for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11 (commencing with…
- § 19731 The tax amnesty program shall be conducted during a two-month period beginning February 1, 2005, and ending March 31, 2005, inclusive, or during a timeframe…
- § 19732 (a) For any taxpayer who meets each of the requirements of Section 19733 both of the following apply: (1) The Franchise Tax Board shall waive all unpaid…
- § 19733 (a) This chapter shall apply to any taxpayer who satisfies all of the following requirements: (1) During the tax amnesty program period specified in Section…
- § 19734 Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded or…
- § 19735 (a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take any other necessary actions, needed to implement this…
- § 19736 (a) The Franchise Tax Board shall conduct a public outreach program and adequately publicize the tax amnesty program so as to maximize public awareness and to…
- § 19738 Any taxpayer who has an existing installment payment agreement under Section 19008 as of the start of the amnesty program, and who does not participate in the…
CHAPTER 9.5. Tax Shelters §§ 19751–19778 · 14 sections
1. ARTICLE 1. Voluntary Compliance Initiative One §§ 19751–19754 · 4 sections
  - § 19751 (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and…
  - § 19752 Any taxpayer who meets the requirements of Section 19754 may elect the application of either, but not both, of the following: (a) Voluntary compliance without…
  - § 19753 (a) This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies: (1) A criminal complaint was filed…
  - § 19754 (a) The voluntary compliance initiative described in this article applies to any taxpayer who was not eligible to participate in the Internal Revenue Service’s…
2. ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions § 19755 · 1 section
  - § 19755 (a) (1) Notwithstanding Section 19057, and except as provided in paragraph (2), with respect to proposed deficiency assessments related to an abusive tax…
3. ARTICLE 3. Voluntary Compliance Initiative Two §§ 19761–19764 · 4 sections
  - § 19761 (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and…
  - § 19762 (a) Any taxpayer who meets the requirements of Section 19764 may elect to participate in the voluntary compliance initiative under this article. (b) For…
  - § 19763 (a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies: (1) A criminal complaint was filed…
  - § 19764 (a) The voluntary compliance initiative described in this article applies to any taxpayer who, during the period from August 1, 2011, to October 31, 2011,…
4. ARTICLE 4. Penalties and Interest §§ 19772–19778 · 5 sections
  - § 19772 (a) Section 6707A of the Internal Revenue Code, relating to penalty for failure to include reportable transaction information with a return, shall apply,…
  - § 19774 (a) If a taxpayer has a noneconomic substance transaction understatement for any taxable year, there shall be added to the tax an amount equal to 40 percent of…
  - § 19777 (a) If a taxpayer has been contacted by the Franchise Tax Board regarding an abusive tax avoidance transaction, and has a deficiency attributable to an abusive…
  - § 19777.5 (a) There shall be added to the tax for each taxable year for which amnesty could have been requested: (1) For amounts that are due and payable on the last day…
  - § 19778 For any amended return filed after April 15, 2004, and before the taxpayer is contacted by the Internal Revenue Service or the Franchise Tax Board regarding a…
CHAPTER 10. Res Judicata §§ 19801–19802 · 2 sections
- § 19801 In the determination of any issue of law or fact under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, neither…
- § 19802 (a) In the determination of any case arising under this part, the rule of res judicata is applicable only if the liability involved is for the same year as was…