CHAPTER 2. Returns [18501. - 18677.]

Chapter 2 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 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…