ARTICLE 1. Payment of Tax by All Persons

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

§§ 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…