CHAPTER 1. General Provisions [18401. - 18417.]

Chapter 1 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 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)…