BlackletterCalifornia law

CHAPTER 7. Administration of Tax [19501. - 19592.]

Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 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.