California Legal Codes and Statutes

Part 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

California Revenue and Taxation Code — §§ 18401-19802

Chapter 1 - General Provisions
§§ 18401-18417
Article 1 - General Application
§§ 18401-18410.2
Article 2 - Continuity with Prior Law
§§ 18412-18417
Chapter 2 - Returns
§§ 18501-18677
Article 1 - Individuals and Fiduciaries
§§ 18501-18572
Article 2 - Banks and Corporations
§§ 18601-18606
Article 3 - General Provisions Applicable to All Persons
§§ 18621-18628
Article 4 - Information Returns
§§ 18631-18649
Article 5 - Withholding
§§ 18661-18677
Chapter 3 - Voluntary Contributions
§§ 18700-18901.9.3
Article 1 - Parkinson’s Disease Research Voluntary Tax Contribution Fund
§§ 18700-18703
Article 3 - California Pediatric Cancer Research Voluntary Tax Contribution Fund
§§ 18720-18723
Article 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund
§§ 18730-18733
Article 5 - Fish and Game Preservation Fund
§§ 18741-18744
Article 5.1 - California Beach and Coastal Enhancement Account
§§ 18745-18748
Article 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
§§ 18749-18749.3
Article 6 - California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
§§ 18761-18766
Article 7 - Designations to the California Seniors Special Fund
§§ 18771-18773
Article 8 - Designations to the California Breast Cancer Research Fund
§§ 18791-18796
Article 9 - Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
§§ 18801-18804
Article 9.5 - Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
§§ 18805-18808
Article 14 - Emergency Food for Families Voluntary Tax Contribution Fund
§§ 18851-18855
Article 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund
§§ 18857-18857.3
Article 15 - California Cancer Research Fund
§§ 18861-18864
Article 16 - General Provisions
§§ 18871-18874
Article 17 - California ALS Research Network Voluntary Tax Contribution Fund
§§ 18881-18885
Article 20 - School Supplies for Homeless Children Voluntary Tax Contribution Fund
§§ 18895-18898
Article 21 - State Parks Protection Fund
§§ 18900.1-18900.4
Article 23.5 - Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
§§ 18901.9-18901.9.3
Chapter 4 - Payments and Assessments
§§ 19001-19195
Article 1 - Payment of Tax by All Persons
§§ 19001-19011.5
Article 2 - Banks and Corporations
§§ 19021-19027
Article 3 - Deficiency Assessments
§§ 19031-19067
Article 4 - Assessments against Persons Secondarily Liable
§§ 19071-19074
Article 5 - Jeopardy Assessments
§§ 19081-19093
Article 6 - Interest
§§ 19101-19120
Article 7 - Penalties and Additions to Tax
§§ 19131-19187
Article 8 - Voluntary Disclosure Program
§§ 19191-19194
Article 9 - Public Disclosure of Tax Delinquencies
§§ 19195
Chapter 5 - Collection of Tax
§§ 19201-19298
Article 1 - Judgment for Tax
§§ 19201-19209
Article 2 - Lien of Tax
§§ 19221-19226
Article 3 - Warrant for Collection of Tax
§§ 19231-19236
Article 4 - Miscellaneous Provisions
§§ 19251-19266
Article 5.5 - Collection of Amounts Imposed by a Court
§§ 19280-19283
Article 6 - Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
§§ 19285-19290.1
Article 7 - Collection of Tax Debts Due to the Internal Revenue Service or Other States
§§ 19291
Article 8 - Collection of Recaptured California Small Business COVID-19 Relief Grants
§§ 19294-19295
Article 8.1 - Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants
§§ 19295.1-19295.2
Article 9 - Collection of Recaptured California Competes Grants
§§ 19296-19298
Chapter 6 - Overpayments and Refunds
§§ 19301-19443
Article 1 - Claim for Refund
§§ 19301-19368
Article 2 - Suit for Tax
§§ 19371-19377.5
Article 3 - Suit for Refund
§§ 19381-19394
Article 4 - Recovery of Erroneous Refunds
§§ 19411-19413
Article 5 - Cancellations
§§ 19431
Article 6 - Closing Agreements
§§ 19441-19443
Chapter 7 - Administration of Tax
§§ 19501-19592
Article 1 - Powers and Duties of Franchise Tax Board
§§ 19501-19533
Article 2 - Disclosure of Information
§§ 19542-19572.5
Article 3 - Tax Forms
§§ 19581-19586
Article 4 - Tax Service Fees
§§ 19590-19592
Chapter 8 - Disposition of Proceeds
§§ 19601-19611
Article 1 - Transfers to General Fund
§§ 19601-19607
Article 2 - Tax Relief and Refund Account
§§ 19611
Chapter 9 - Violations
§§ 19701-19722
Chapter 9.1 - Tax Amnesty
§§ 19730-19738
Chapter 9.5 - Tax Shelters
§§ 19751-19778
Article 1 - Voluntary Compliance Initiative One
§§ 19751-19754
Article 2 - Statute of Limitations for Abusive Tax Avoidance Transactions
§§ 19755
Article 3 - Voluntary Compliance Initiative Two
§§ 19761-19764
Article 4 - Penalties and Interest
§§ 19772-19778
Chapter 10 - Res Judicata
§§ 19801-19802