ARTICLE 1. General Application [18401. - 18410.2.]
Article 1 added by Stats. 1993, Ch. 31, Sec. 26.
§§ 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…