RTC

RTCRevenue and Taxation Code - RTC

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PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

CHAPTER 1. General Provisions

ARTICLE 1. General Application

ARTICLE 2. Continuity with Prior Law

CHAPTER 2. Returns

ARTICLE 1. Individuals and Fiduciaries

ARTICLE 2. Banks and Corporations

ARTICLE 3. General Provisions Applicable to All Persons

ARTICLE 4. Information Returns

ARTICLE 5. Withholding

CHAPTER 3. Voluntary Contributions

ARTICLE 3.6. California Senior Citizen Advocacy Voluntary Tax Contribution Fund

ARTICLE 5. Fish and Game Preservation Fund

ARTICLE 5.1. California Beach and Coastal Enhancement Account

ARTICLE 5.2. Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund

ARTICLE 5.6. California Sea Otter Voluntary Tax Contribution Fund

ARTICLE 6. California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund

ARTICLE 7. Designations to the California Seniors Special Fund

ARTICLE 8. Designations to the California Breast Cancer Research Fund

ARTICLE 9. Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund

ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund

ARTICLE 14. Emergency Food for Families Voluntary Tax Contribution Fund

ARTICLE 14.5. Mental Health Crisis Prevention Voluntary Tax Contribution Fund

ARTICLE 15. California Cancer Research Fund

ARTICLE 16. General Provisions

ARTICLE 17. California ALS Research Network Voluntary Tax Contribution Fund

ARTICLE 19. Keep Arts in Schools Voluntary Tax Contribution Fund

ARTICLE 20. School Supplies for Homeless Children Voluntary Tax Contribution Fund

ARTICLE 21. State Parks Protection Fund

18900.1-18900.4

ARTICLE 24. Rape Kit Backlog Voluntary Tax Contribution Fund

ARTICLE 27. Suicide Prevention Voluntary Tax Contribution Fund

CHAPTER 4. Payments and Assessments

ARTICLE 1. Payment of Tax by All Persons

ARTICLE 2. Banks and Corporations

ARTICLE 3. Deficiency Assessments

ARTICLE 4. Assessments against Persons Secondarily Liable

ARTICLE 5. Jeopardy Assessments

ARTICLE 6. Interest

ARTICLE 7. Penalties and Additions to Tax

ARTICLE 8. Voluntary Disclosure Program

ARTICLE 9. Public Disclosure of Tax Delinquencies

CHAPTER 5. Collection of Tax

ARTICLE 1. Judgment for Tax

ARTICLE 2. Lien of Tax

ARTICLE 3. Warrant for Collection of Tax

ARTICLE 4. Miscellaneous Provisions

ARTICLE 5.5. Collection of Amounts Imposed by a Court

ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals

ARTICLE 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States

ARTICLE 8. Collection of Recaptured California Small Business COVID-19 Relief Grants

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

CHAPTER 6. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Tax

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

ARTICLE 5. Cancellations

ARTICLE 6. Closing Agreements

CHAPTER 7. Administration of Tax

ARTICLE 1. Powers and Duties of Franchise Tax Board

ARTICLE 2. Disclosure of Information

ARTICLE 3. Tax Forms

ARTICLE 4. Tax Service Fees

CHAPTER 8. Disposition of Proceeds

ARTICLE 1. Transfers to General Fund

ARTICLE 2. Tax Relief and Refund Account

CHAPTER 9. Violations

CHAPTER 9.1. Tax Amnesty

CHAPTER 9.5. Tax Shelters

ARTICLE 1. Voluntary Compliance Initiative One

ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions

ARTICLE 3. Voluntary Compliance Initiative Two

ARTICLE 4. Penalties and Interest

CHAPTER 10. Res Judicata