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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 3. Franchise Tax Board |
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Chapter 2.6. Administration of Franchise and Income Tax |
| Subchapter 1. General Provisions |
| § 18409. Reporting on Magnetic Media. |
| Subchapter 2. Returns |
| Article 1. Individuals and Fiduciaries |
| Article 2. Banks and Corporations [Reserved] |
| Article 3. General Provisions Applicable to All Persons [Reserved] |
| Article 4. Information Returns |
| Article 5. Withholding |
| Subchapter 3. Voluntary Contributions [Reserved] |
| Subchapter 3. Voluntary Contributions [Reserved] |
| Subchapter 4. Payments and Assessments |
| Article 1. Payment of Tax by All Persons [Reserved] |
| Article 2. Banks and Corporations |
| Article 3. Deficiency Assessments |
| Article 4. Assessments Against Persons Secondarily Liable [Reserved] |
| Article 5. Jeopardy Assessments [Reserved] |
| Article 6. Interest [Reserved] |
| Article 7. Penalties and Additions to Tax |
| Article 8. Voluntary Disclosure Program for Business Entities [Reserved] |
| Subchapter 5. Collection of Tax |
| Article 1. Judgment for Tax [Reserved] |
| Article 2. Lien of Tax [Reserved] |
| Article 3. Warrant for Collection of Tax |
| Article 4. Miscellaneous Provisions |
| Article 5. Collection of Child Support [Reserved] |
| Article 5.5. Collection of Amounts Imposed by a Court [Reserved] |
| Article 6. Collections for the Department of Industrial Relations [Reserved] |
| Subchapter 6. Overpayments and Refunds |
| Article 1. Claim for Refund |
| Article 2. Suit for Tax [Reserved] |
| Article 3. Suit for Refund [Reserved] |
| Article 4. Recovery of Erroneous Refunds [Reserved] |
| Article 5. Cancellations [Reserved] |
| Article 6. Closing Agreements [Reserved] |
| Subchapter 7. Administration of Tax |
| Article 1. Powers and Duties of Franchise Tax Board |
| Article 2. Disclosure of Information [Reserved] |
| Article 3. Tax Forms [Reserved] |
| Article 4. Tax Service Fees |
| Subchapter 8. Disposition of Proceeds [Reserved] |
| 18 CA Adc T. 18, Div. 3, Chap. 2.6, Refs & Annos |
| Subchapter 9. Violations [Reserved] |
| 18 CA Adc T. 18, Div. 3, Chap. 2.6, Refs & Annos |
| Subchapter 10. Res Judicata [Reserved] |
| 18 CA Adc T. 18, Div. 3, Chap. 2.6, Refs & Annos |