reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 21 - State Parks Protection Fund › Section 18900.2.

18900.2. There is hereby established in the State Treasury the State Parks Protection Fund to receive contributions made pursuant to Section 18900.1. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18900.1 to be transferred to the State Parks Protection Fund. The Controller shall transfer from the Personal Income Tax Fund to the State Parks Protection Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18900.1 for payment into that fund.
(Added by Stats. 2012, Ch. 533, Sec. 4. (AB 1589) Effective January 1, 2013. Repealed conditionally, as prescribed in Section 18900.4.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 21 - State Parks Protection Fund › Section 18900.3.

18900.3. All moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, shall be allocated as follows:
(a) To the Franchise Tax Board and the Controller only for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(b) To the Department of Parks and Recreation to cover the costs of the issuance of state parks day use annual passes to individual taxpayers who made a designation for that purpose pursuant to Section 18900.1, and for purposes related to the protection and preservation of state parks.
(Added by Stats. 2012, Ch. 533, Sec. 4. (AB 1589) Effective January 1, 2013. Repealed conditionally, as prescribed in Section 18900.4.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 21 - State Parks Protection Fund › Section 18900.4.

18900.4. (a) (1) By September 1 of the second calendar year and each subsequent calendar year that the State Parks Protection Fund appears on the tax return, the Franchise Tax Board shall do all of the following:
(A) Determine the minimum contribution amount required to be received during the next calendar year for the fund to appear on the tax return for the taxable year that includes that next calendar year.
(B) Determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount determined by the Franchise Tax Board for the calendar year pursuant to subparagraph (A). The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is repealed with respect to taxable years beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000) for the second calendar year after the first appearance of the State Parks Protection Fund on the personal income tax return or the minimum contribution amount as adjusted pursuant to subdivision (b).
(b) For each calendar year, beginning with the third calendar year after the first appearance of the State Parks Protection Fund on the personal income tax return, the Franchise Tax Board shall adjust, on or before September 1 of that calendar year, the minimum contribution amount specified in subdivision (a) as follows:
(1) The minimum contribution amount for the calendar year shall be an amount equal to the product of the minimum contribution amount for the prior calendar year multiplied by the inflation factor adjustment as specified in subparagraph (A) of paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year shall be based on the figures for the percentage change in the California Consumer Price Index for all items received on or before August 1 of the calendar year pursuant to paragraph (1) of subdivision (h) of Section 17041.
(c) Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this article prior to its repeal shall continue to be transferred and disbursed in accordance with this article as in effect immediately prior to that repeal.
(Added by Stats. 2012, Ch. 533, Sec. 4. (AB 1589) Effective January 1, 2013. Repealed conditionally, by its own provisions. Note: Repeal affects Article 21, commencing with Section 18900.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund › Section 18902.

18902. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Backlog Voluntary Tax Contribution Fund, which is established by Section 18903. That designation is to be used as a voluntary contribution on the tax return.
(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Rape Kit Backlog Voluntary Tax Contribution Fund” to allow for the designation permitted. The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used for DNA testing in the processing of rape kits.
(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund › Section 18903.

18903. There is hereby established in the State Treasury the Rape Kit Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18902 to be transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund › Section 18904.

18904. (a) Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.
(b) (1) After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Backlog Voluntary Tax Contribution Fund shall be transferred to the Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.
(2) The Department of Justice shall comply with subdivision (b) of Section 18873.
(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund › Section 18905.

18905. (a) It is the intent of the Legislature that this article create an additional funding source for processing untested rape kits in California.
(b) It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.
(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund › Section 18905.5.

18905.5. (a) For purposes of this section, “CAL DOJ” means the Jan Bashinski DNA Laboratory.
(b) CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.
(c) (1) CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.
(2) An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.
(d) The project-specific grant process shall include, but is not limited to, consideration of all of the following factors, limitations, and requirements:
(1) Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.
(2) A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:
(A) It is imperative for public safety reasons to have the kit immediately tested.
(B) The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.
(3) If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.
(e) A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.
(f) CAL DOJ shall develop regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code).
(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 24 - Rape Kit Backlog Voluntary Tax Contribution Fund › Section 18906.

18906. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Backlog Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.
(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000) pursuant to subdivision (c) of Section 18873.
(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 24, commencing with Section 18902.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 27 - Suicide Prevention Voluntary Tax Contribution Fund › Section 18914.

18914. (a) An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the Suicide Prevention Voluntary Tax Contribution Fund established by Section 18915. That designation is to be used as a voluntary contribution on the tax return.
(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as if no designation has been made.
(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, the Franchise Tax Board shall revise the form of the return to include a space labeled the “Suicide Prevention Voluntary Tax Contribution Fund” to allow for the designation permitted. The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support crisis centers located in the state that are active members of the National Suicide Prevention Lifeline, with priority given to those crisis centers located in rural and desert communities.
(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
(Amended by Stats. 2022, Ch. 47, Sec. 51. (SB 184) Effective June 30, 2022. Inoperative on date prescribed in Section 18917. Repealed pursuant to Section 18917, on December 1 following the inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 27 - Suicide Prevention Voluntary Tax Contribution Fund › Section 18915.

18915. There is hereby established in the State Treasury the Suicide Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18914. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18914 to be transferred to the Suicide Prevention Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Suicide Prevention Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18914 for payment into that fund.
(Added by Stats. 2019, Ch. 445, Sec. 1. (AB 984) Effective January 1, 2020. Inoperative on date prescribed in Section 18917. Repealed pursuant to Section 18917, on December 1 following the inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 27 - Suicide Prevention Voluntary Tax Contribution Fund › Section 18916.

18916. (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Suicide Prevention Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board, the Controller, and the State Department of Health Care Services for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the State Department of Health Care Services in connection with their duties under this article.
(2) To the State Department of Health Care Services for disbursement to crisis centers located in the state that are active members of the National Suicide Prevention Lifeline, with priority given to those crisis centers located in rural and desert communities.
(b)  For purposes of implementing this article, the State Department of Health Care Services may enter into exclusive or nonexclusive contracts, or amend existing contracts, on a bid or negotiated basis. Contracts entered into or amended pursuant to this section are exempt from Chapter 6 (commencing with Section 14825) of Part 5.5 of Division 3 of Title 2 of the Government Code, Section 19130 of the Government Code, and Part 2 (commencing with Section 10100) of Division 2 of the Public Contract Code, and from the State Administrative Manual and the State Contracting Manual, and are exempt from the review or approval of any division of the Department of General Services.
(c) Money in the Suicide Prevention Voluntary Tax Contribution Fund shall not be used to supplant state General Fund money for any purpose or to supplant state administrative funding pursuant to subdivision (d) of Section 5892 of the Welfare and Institutions Code.
(Amended by Stats. 2022, Ch. 47, Sec. 52. (SB 184) Effective June 30, 2022. Inoperative on date prescribed in Section 18917. Repealed pursuant to Section 18917, on December 1 following the inoperative date.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 3 - Voluntary Contributions › ARTICLE 27 - Suicide Prevention Voluntary Tax Contribution Fund › Section 18917.

18917. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh calendar year following the first appearance of the Suicide Prevention Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the Suicide Prevention Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.
(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
(Added by Stats. 2019, Ch. 445, Sec. 1. (AB 984) Effective January 1, 2020. Repealed on December 1 of year prescribed in subd (a) or subd (b). Note: Termination provisions affect Article 27, commencing with Section 18914.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 1 - Payment of Tax by All Persons › Section 19001.

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 Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 1 - Payment of Tax by All Persons › Section 19004.

19004. A taxpayer may elect to pay the tax prior to the date prescribed for its payment.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 1 - Payment of Tax by All Persons › Section 19005.

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 transfer, remittances may be in the form of a check, payable in United States funds to the Franchise Tax Board, at the time and in the manner as the Franchise Tax Board may prescribe or, notwithstanding Title 1.3 (commencing with Section 1747) of Part 4 of Title 3 of the Civil Code, in the form of a credit card or other payment device as defined in Chapter 2.6 (commencing with Section 6160) of the Government Code, at the time and in the manner that the Franchise Tax Board may prescribe. If a check or credit card remittance is not paid by the bank on which it is drawn, the taxpayer tendering the check or credit card remittance remains liable for the payment of the tax, and all interest and penalties, as if the check or credit card remittance had not been tendered.
(Amended by Stats. 1999, Ch. 203, Sec. 2. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 1 - Payment of Tax by All Persons › Section 19007.

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 17001) or Part 11 (commencing with Section 23001) for the taxable year.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 1 - Payment of Tax by All Persons › Section 19009.

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 regulations (A) fails to collect, truthfully account for, or pay over the tax, or (B) fails to make deposits, payments, or returns of the tax, and
(2) Is notified, by notice delivered in hand or by registered mail of the failure,
then all the requirements of subdivision (b) shall be complied with. In the case of a corporation, partnership, limited liability company, or trust, notice to an officer, partner, manager, member, or trustee, shall, for purposes of this section, be deemed to be sufficient notice to the corporation, partnership, limited liability company, or trust and to all officers, partners, managers, members, trustees, and employees thereof.
(b) Any person or employer who is required to collect, account for, and pay over any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), if notice has been delivered to that person or employer in accordance with subdivision (a), shall collect the taxes, which become collectible after delivery of the notice, shall (not later than the end of the second banking day after any amount of the taxes is collected) deposit that amount in a separate account in a bank located within the limits of this state, and shall keep the amount of those taxes in that account until payment over to the Franchise Tax Board. The account shall be designated as a special fund in trust for the Franchise Tax Board, payable to the Franchise Tax Board by that person or employer as trustee.
(c) Whenever the Franchise Tax Board is satisfied, with respect to any notification made under subdivision (a), that all requirements of law and regulations with respect to the taxes, will henceforth be complied with, it may cancel the notification. The cancellation shall take effect at the time as is specified in the notice of the cancellation.
(Amended by Stats. 1997, Ch. 605, Sec. 17. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 1 - Payment of Tax by All Persons › Section 19010.

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 estimated tax.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 2 - Banks and Corporations › Section 19021.

19021. In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall be due and payable on or before the 15th day of the third month following the close of the preceding year from each taxpayer a percentage of its net income as disclosed by its return which is equal to the rate applicable to corporations subject to the tax imposed by Article 2 (commencing with Section 23151) of Chapter 2 of Part 11 plus the personal property tax rate equivalent included in the bank and financial corporation tax rate determination by the Franchise Tax Board pursuant to Sections 23186 and 23186.1. The payment required by this section shall not be less than the minimum tax specified in Section 23153.
(Amended by Stats. 1997, Ch. 605, Sec. 19. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 2 - Banks and Corporations › Section 19023.

19023. For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term “estimated tax” means the amount which the corporation or organization described in Section 23731 estimates as the amount of the tax imposed by Part 11 (commencing with Section 23001) and the amount of its liability for the tax of each wholly owned subsidiary under Section 23800.5; but in no event shall the estimated tax of a corporation subject to the tax imposed by Article 2 (commencing with Section 23151) of Chapter 2 of Part 11 be less than the minimum tax prescribed in Section 23153.
(Amended by Stats. 2003, Ch. 185, Sec. 29. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 2 - Banks and Corporations › Section 19025.

19025. (a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be due and payable on or before the 15th day of the fourth month of the taxable year.
(b) Except as provided in subdivision (c), if the amount of estimated tax exceeds the minimum tax specified by Section 23153, the amount payable shall be paid in installments as follows:
If the
requirements
The following percentages of the estimated tax
shall be paid on the 15th day of the—
of this subdivision
are first met—
4th
month
6th
month
9th
month
12th
month
Before the 1st day of the 4th month of the taxable year  ........................
30 (but not less than the minimum tax provided in Section 23153 and any tax under Section 23800.5)
40
0
30
After the last day of the 3rd month and before the 1st day of the 6th month of the taxable year  ........................
__
60
0
40
After the last day of the 5th month and before the 1st day of the 9th month of the taxable year  ........................
__
__
70
30
After the last day of the 8th month and before the 1st day of the 12th month of the taxable year  ........................
__
__
__
100
(c) If a wholly owned subsidiary is first subject to tax under Section 23800.5 after the last day of the third month of the taxable year of owner, the amount of the next installment of estimated tax under subdivision (b) after the wholly owned subsidiary is subject to tax under Section 23800.5 shall not be less than the amount of the tax of the wholly owned subsidiary under Section 23800.5 and an amount equal to that amount shall be due and payable on the date the installment is required to be paid. For purposes of determining which installment is the next installment of estimated tax under subdivision (b), subdivision (b) shall be modified by substituting “includes the tax of a wholly owned subsidiary under Section 23800.5” for “exceeds the minimum tax specified by Section 23153.”
(d) The amendments made to this section by Section 1 of Chapter 1 of the First Extraordinary Session of the Statutes of 2008 shall apply to installments due for each taxable year beginning on or after January 1, 2009, and before January 1, 2010.
(e) The amendments made to this section by the act adding this subdivision shall apply to installments due for each taxable year beginning on or after January 1, 2010.
(Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 2. (AB 17 4x) Effective October 23, 2009.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 2 - Banks and Corporations › Section 19026.

19026. If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each remaining installment (if any) shall be the amount which would have been payable if the new estimate had been made when the first estimate for the taxable year was made, increased or decreased (as the case may be) by the amount computed by dividing—
(a) The difference between—
(1) The amount of estimated tax required to be paid before the date on which the new estimate is made, and
(2) The amount of estimated tax which would have been required to be paid before that date if the new estimate had been made when the first estimate was made, by
(b) The number of installments remaining to be paid on or after the date on which the new estimate is made.
(Amended by Stats. 2000, Ch. 862, Sec. 11. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 2 - Banks and Corporations › Section 19027.

19027. The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.
(Amended by Stats. 2000, Ch. 862, Sec. 12. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19031.

19031. The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19032.

19032. As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19033.

19033. (a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or amended return, including an amended return reporting federal adjustments pursuant to Section 18622, is less than the tax disclosed by its examination, it shall mail notice to the taxpayer of the deficiency proposed to be assessed. In no case shall the determination of the deficiency be arbitrary or without foundation.
(b) (1) Except as provided in paragraph (2), the Franchise Tax Board, in connection with the determination described in subdivision (a), shall examine the original or amended return or related electronically stored return data.
(2) If the return or return data described in paragraph (1) has been destroyed or cannot be located after reasonable effort, the Franchise Tax Board shall request the taxpayer to provide a paper or electronic copy of the return. If the taxpayer fails to provide a copy within 30 days, which may be extended an additional 30 days for reasonable cause, from the date of the request, paragraph (1) shall not apply.
(c) As used in this section, “electronically stored return data” means an electronic record of line items from an original or amended return and accompanying schedules that is routinely created as a return is processed.
(d) The amendments to this section made by Chapter 414 of the Statutes of 2000 shall apply to notices of deficiencies proposed to be assessed issued on or after January 1, 2001.
(e) The notice described in subdivision (a) shall be mailed in a manner that includes a postmark. For purposes of this subdivision, postmark means a postal marking made on a letter, package, or postcard indicating the date on which the item is delivered to the United States Postal Service.
(f) The amendments made to this section by the act adding this subdivision shall apply to notices of deficiencies proposed to be assessed issued on or after January 1, 2008.
(Amended by Stats. 2007, Ch. 281, Sec. 1. Effective January 1, 2008.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19034.

19034. (a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof.
(b) Each notice shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file a written protest pursuant to Section 19041. Failure to include this date shall not invalidate a notice that is otherwise valid.
(c) The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31, 1999.
(Amended by Stats. 1999, Ch. 931, Sec. 10. Effective October 10, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19035.

19035. In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.
(Amended by Stats. 2016, Ch. 50, Sec. 108. (SB 1005) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19036.

19036. Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19041.

19041. (a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest against the proposed deficiency assessment, specifying in the protest the grounds upon which it is based.
(b) Any protest filed with the Franchise Tax Board on or before the last date specified for filing that protest by the Franchise Tax Board in the notice of proposed deficiency assessment (according to Section 19034) shall be treated as timely filed.
(c) The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31, 1999.
(Amended by Stats. 1999, Ch. 931, Sec. 11. Effective October 10, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19041.5.

19041.5. (a) Notwithstanding any other provision of this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001), the provisions of Section 6603 of the Internal Revenue Code, relating to deposits made to suspend the running of interest on potential underpayments, shall apply, except as otherwise provided. A deposit shall not be considered a payment of tax for purposes of filing a claim for refund pursuant to Section 19306, converting an administrative action to an action on a claim pursuant to Section 19335, or filing an action pursuant to Section 19384, until either of the following occurs:
(1) The taxpayer provides a written statement to the Franchise Tax Board specifying that the deposit shall be a payment of tax for purposes of Section 19306, 19335, or 19384.
(2) The deposit is used to pay a final tax liability.
(b) Section 6603(d) of the Internal Revenue Code is modified to substitute the phrase “notice of proposed deficiency assessment under Article 3 of Chapter 4 of this part” for “30-day letter” in each place that the phrase “30-day letter” appears.
(c) In the case of any amount held by the Franchise Tax Board as a deposit in the nature of a cash bond pursuant to the provisions of this section prior to the amendments made by the act adding this subdivision, the date that the taxpayer identifies that amount as a deposit made pursuant to this section, as amended by the act adding this subdivision, shall be treated as the date that the amount is deposited for purposes of this section, as amended by the act adding this subdivision.
(Amended by Stats. 2005, Ch. 691, Sec. 45. Effective October 7, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19042.

19042. If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19043.

19043. (a) For purposes of this part, “deficiency” means the amount by which the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) exceeds the excess of—
(1) The sum of—
(A) The amount shown as the tax by the taxpayer on an original or amended return, if an original or amended return was filed, plus
(B) The amounts previously assessed (or collected without assessment) as a deficiency, over—
(2) The amount of rebates, as defined in paragraph (2) of subdivision (b), made.
(b) For purposes of this section:
(1) The tax imposed by Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) and the tax shown on an original or amended return shall both be determined without regard to payments on account of estimated tax, and without regard to the credit under Section 19002.
(2) “Rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) was less than the excess of the amount specified in paragraph (1) of subdivision (a) over the rebates previously made.
(Amended by Stats. 2001, Ch. 191, Sec. 2. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS › CHAPTER 4 - Payments and Assessments › ARTICLE 3 - Deficiency Assessments › Section 19043.5.

19043.5. (a) (1) If the Franchise Tax Board determines that the amount of a carryover disclosed by the taxpayer on an original or amended return, including an amended return reporting federal adjustments pursuant to Section 18622, is more than the amount of the carryover disclosed by its own examination, it may mail a notice or notices to the taxpayer of the proposed carryover adjustment and the proposed adjusted carryover amount.
(2) For purposes of this section, “carryover” means the amount of a credit, loss, deduction, or other item that is shown on an original or amended return for carry forward to a subsequent taxable year.
(b) Except as otherwise provided in this section, the provisions of this article applicable to a proposed deficiency assessment shall be applicable to a proposed adjusted carryover amount, including protest and appeal rights as if that proposed adjusted carryover amount were a proposed deficiency assessment.
(c) (1) A proposed adjusted carryover amount shall become a final adjusted carryover amount under this section following a determination of the board regarding that proposed adjusted carryover amount that becomes final pursuant to the provisions of Section 19048.
(2) A final adjusted carryover amount shall be binding and conclusive with respect to the amount of that carryover for purposes of Part 10 (commencing with Section 17001), this part, and Part 11 (commencing with Section 23001), except in the following circumstances:
(A) In the event of fraud, malfeasance, or misrepresentation of a material fact.
(B) Subject to any provision of the Revenue and Taxation Code that expressly provides that effect be given to that provision notwithstanding any other law or rule of law.
(C) Subject to any law that is, or becomes, operative with respect to a taxable year affected by the final adjusted carryover amount.
(D) Subject to any final federal adjustment that is made with respect to the taxpayer’s federal income tax liability for a taxable year affected by the final adjusted carryover amount.
(E) In an action brought pursuant to provisions of Section 19382.
(d) (1) In any case where there is a final adjusted carryover amount with respect to a carryover, the taxpayer shall report that final adjusted carryover amount on an original or amended return for any subsequent year.
(2) If a taxpayer fails to comply with paragraph (1), then any adjustment required to make the amount of the carryover shown on the return for any year consistent with the final adjusted carryover amount shall be treated as arising out of a mathematical error and assessed and collected under Section 19051.
(e) Except as provided in subdivision (c), this section shall not affect the determination, issuance, assessment, collection, or validity of a deficiency assessment under this part.
(Added by Stats. 2001, Ch. 191, Sec. 3. Effective January 1, 2002.)