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RTC
Revenue and Taxation Code - RTC
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PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
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
18730-18917
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 5.6. California Sea Otter Fund
18754-18754.3
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 Fund
18801-18804
ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Fund
18805-18808
ARTICLE 14. Emergency Food for Families Voluntary Tax Contribution Fund
18851-18855
ARTICLE 14.5. National Alliance on Mental Illness California Voluntary Tax Contribution Fund
18857-18857.3
ARTICLE 15. California Cancer Research Fund
18861-18864
ARTICLE 16. General Provisions
18871-18874
ARTICLE 19. Keep Arts in Schools Voluntary Tax Contribution Fund
18891-18894
ARTICLE 20. School Supplies for Homeless Children Fund
18895-18898
ARTICLE 21. State Parks Protection Fund
18900.1-18900.4
ARTICLE 23. Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
18901-18901.3
ARTICLE 24. Rape Kit Backlog Voluntary Tax Contribution Fund
18902-18906
ARTICLE 25. Organ and Tissue Donor Registry Voluntary Tax Contribution Fund
18907-18907.4
ARTICLE 25. Schools Not Prisons Voluntary Tax Contribution Fund
18910-18913
ARTICLE 26. Suicide Prevention Voluntary Tax Contribution Fund
18914-18917
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
19201-19291
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 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States
19291
CHAPTER 6. Overpayments and Refunds
19301-19443
ARTICLE 1. Claim for Refund
19301-19368
ARTICLE 2. Suit for Tax
19371-19378
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
ARTICLE 3. Tax Forms
19581-19584
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