reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 4 - Payments and Assessments › Article 9 - Public Disclosure of Tax Delinquencies › Section 19195-2 - Determination of Current Financial Hardship Under Subdivision (h)(3) of Section 494.5 of the Business and Professions Code

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Applicability of Regulation. This
					 regulation applies to determinations of whether an applicant or licensee is
					 unable to pay the outstanding tax obligation due to a current financial
					 hardship under subdivision (h)(3) of section
					 494.5
					 of the Business and Professions Code.
(b) Applicant or Licensee Required to Provide
					 Information. Notwithstanding any other provision of this regulation, the
					 Franchise Tax Board shall not send a release under subdivision (h)(3) of
					 section
					 494.5
					 of the Business and Professions Code if the applicant or licensee fails to
					 submit:
(1) Any and all information and
					 documentation related to assets, income or expenses and
(2) Any and all other information or
					 documentation requested by the Franchise Tax Board for the purposes of making a
					 determination of whether the applicant or licensee is unable to pay the
					 outstanding tax obligation due to a current financial hardship pursuant to
					 subdivision (h)(3) of section
					 494.5
					 of the Business and Professions Code in the form and manner requested by the
					 Franchise Tax Board and under penalty of perjury.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 1 - Judgment for Tax [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new subchapter 5 (articles 1 through 6) and
					 article 1 (reserved) filed 11-23-98 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 2 - Lien of Tax [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 2 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 5 - Collection of Child Support [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 5 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 5.5 - Collection of Amounts Imposed by a Court [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 5.5 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 6 - Collections for the Department of Industrial Relations [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 6 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 6.1 - The Referral and Hearings on Appeals of Penalties Imposed by the Calsavers Retirement Savings Board › Section 19285 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For the purposes of this article:
(a) "Appeal" means an appeal, under Section
					 19288
					 of the Revenue and Taxation Code, of the imposition of a Penalty.
(b) "CalSavers Retirement Savings Program"
					 has the same meaning as defined in Section
					 19285
					 of the Revenue and Taxation Code.
(c) "Eligible Employee" has the same meaning
					 as defined in Section
					 100000 of
					 the Government Code.
(d) "Eligible
					 Employer" has the same meaning as defined in Section
					 19285
					 of the Revenue and Taxation Code.
(e) "Noncompliance with the Requirements of
					 Title 21 (commencing with Section
					 100000) of the Government Code"
					 means the failure of an Eligible Employer to allow an Eligible Employee to
					 participate in the CalSavers Retirement Savings Program.
(f) "Penalty" means a penalty imposed under
					 Title 21 (commencing with Section
					 100000) of the Government Code by
					 the CalSavers Retirement Savings Board for Noncompliance with the Requirements
					 of Title 21 (commencing with Section
					 100000) of the Government
					 Code.
1. New
						article 6.1 (sections
						19285-19288) and section filed
						8-4-2021; operative 8-4-2021. Pursuant to Revenue and Taxation Code section
						19290.1,
						this action is exempt from the Administrative Procedures Act. Submitted to OAL
						for filing and printing only pursuant to Government Code section
						11343.8
						(Register 2021, No. 32).
Note: Authority cited: Section
						  19290.1,
						  Revenue and Taxation Code. Reference: Section
						  19285,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 6.1 - The Referral and Hearings on Appeals of Penalties Imposed by the Calsavers Retirement Savings Board › Section 19286 - Referral of the Penalty Imposed by the Calsavers Retirement Savings Board

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A Penalty may only be referred by the CalSavers
						Retirement Savings Board to the Franchise Tax Board for collection if both of
						the following occur:
(a) The CalSavers
					 Retirement Savings Board has imposed a Penalty in the amount of two hundred
					 fifty dollars ($250) or more on the Eligible Employer.
(b) The CalSavers Retirement Savings Board
					 has issued a final notice of Penalty application, pursuant to Section
					 100033 of
					 the Government Code, to the Eligible Employer.
1. New
						section filed 8-4-2021; operative 8-4-2021. Pursuant to Revenue and Taxation
						Code section
						19290.1,
						this action is exempt from the Administrative Procedures Act. Submitted to OAL
						for filing and printing only pursuant to Government Code section
						11343.8
						(Register 2021, No. 32).
Note: Authority cited: Section
						  19290.1,
						  Revenue and Taxation Code. Reference: Section
						  100033,
						  Government Code; and Section
						  19286,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 6.1 - The Referral and Hearings on Appeals of Penalties Imposed by the Calsavers Retirement Savings Board › Section 19288 - Hearings on Appeals of Penalties Imposed by the Calsavers Retirement Savings Board

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Applicability of Regulation. This regulation applies to hearings provided by
					 the Franchise Tax Board in connection with an Appeal of the imposition of a
					 Penalty.
(b) Right to Request
					 Hearing, Notification of Right, and Limitation on Scope and Effect of Hearing.
(1) An Eligible Employer shall have the right
					 to one hearing before a Franchise Tax Board hearing officer, related solely to
					 the determination of whether a Penalty was properly imposed by the CalSavers
					 Retirement Savings Board on the Eligible Employer, if both of the following
					 occur:
(A) The Franchise Tax Board has issued
					 a first notice of the imposition of a Penalty to the Eligible
					 Employer.
(B) The Eligible Employer
					 has submitted a written request for a hearing on an Appeal pursuant to
					 subsection (c).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 1 - Claim for Refund › Section 19363 - Credits or Refunds of Overpayments of Estimated Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General Rule. If the estimated tax
					 required to be paid by Section
					 19025 for a taxable year is in
					 excess of the tax due for that taxable year, any overpayment shall be credited
					 or refunded as provided in Section
					 19301 to
					 19364, and the regulations issued
					 thereunder.
(b) Date of
					 Overpayment. There can be no refund of the estimated tax until the entire tax
					 liability has been satisfied. Any amount paid as estimated tax for any taxable
					 year shall be deemed to have been paid on the last day prescribed for filing
					 the return (determined without regard to any extension of time for filing such
					 return.)
(c) Period for Which
					 Interest Allowable in Case of Refunds. If an overpayment of an estimated tax is
					 refunded, interest shall be allowed from the date of the overpayment to a date
					 determined by the Franchise Tax Board, which shall be not more than 30 days
					 prior to the date of the refund check. The acceptance of a refund check shall
					 not deprive the taxpayer of the right to make a claim for any additional
					 overpayment and interest thereon, provided the claim is made within the
					 applicable period of limitation. However, if a taxpayer does not accept a
					 refund check, no additional interest on the amount of the overpayment included
					 in such check shall be allowed.
(d)
					 Period for Which Interest Allowable in Case of Credits.
If an overpayment of estimated tax is credited, interest
						shall be allowed from the date of the overpayment to the date of the allowance
						of the credit as provided by Section
						19340.
1. Change
						without regulatory effect renumbering and amending former section
						26081 to section
						19363 including amendment of text
						and adoption of NOTE filed 6-24-94 pursuant to section
						100, title 1, California Code of
						Regulations (Register 94, No. 25).
2. Change without regulatory
						effect relocating section
						19363 from chapter 2.5, subchapter
						21 to chapter 2.6, subchapter 6 filed 11-23-98 pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Section
						  19363.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 2 - Suit for Tax [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 2 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 3 - Suit for Refund [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 3 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 4 - Recovery of Erroneous Refunds [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 4 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 5 - Cancellations [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 5 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 6 - Closing Agreements [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 6 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 7 - Administration of Tax › Article 1 - Powers and Duties of Franchise Tax Board › Section 19503 - Absence of Regulations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In the absence of regulations of the Franchise Tax Board
						and unless otherwise specifically provided, in cases where the Personal Income
						Tax Law or the Corporation Tax Law conform to the Internal Revenue Code,
						regulations under the Internal Revenue Code shall, insofar as possible, govern
						the interpretation of conforming state statutes, with due account for state
						terminology, state effective dates, and other obvious differences between state
						and federal law pertaining to, but not limited to, such matters as tax rates,
						taxable years, jurisdiction, and cross-references to other related statutes and
						regulations.
1. New
						section filed 9-30-75; effective thirtieth day thereafter (Register 75, No.
						40).
2. Change without regulatory effect adding new subchapter 7
						(articles 1 through 3), article 1 (section
						19503)
						and renumbering former section
						26422 to section
						19503 filed 11-23-98 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 98, No. 48).
3. Change without regulatory
						effect amending section and NOTE filed 6-23-2008 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2008, No. 26).
Note: Authority cited: Section
						  19503, Revenue and Taxation Code.
						  Reference: Sections
						  17024.5
						  and
						  23051.5,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 7 - Administration of Tax › Article 1 - Powers and Duties of Franchise Tax Board › Section 19513 - Estates Distributable to Nonresident Beneficiaries. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
						without regulatory effect renumbering former section
						19262 to new section
						19513, including amendment of NOTE
						filed 8-14-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 33).
2. Editorial action removing
						repealed sections
						19501(a) through
						19507(e)
						(Register 98, No. 48). For prior history, see Register 79, No.
						33.
3. Amendment of subsection (b) filed 11-20-2001; operative
						12-20-2001 (Register 2001, No. 47).
4. Amendment relocating section
						19513 from chapter 2.7 to chapter
						2.6, subchapter 7, article 1 filed 4-24-2006; operative 1-1-2006 pursuant to
						Revenue and Taxation Code section
						19591(b)(2)
						(Register 2006, No. 17).
5. Change without regulatory effect
						repealing section filed 4-9-2014 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2014, No. 15).
Note: Authority cited: Section
						  19053,
						  Revenue and Taxation Code. Reference: Section
						  19513,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 7 - Administration of Tax › Article 2 - Disclosure of Information [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 2 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 7 - Administration of Tax › Article 3 - Tax Forms [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 3 (reserved) filed 11-23-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 7 - Administration of Tax › Article 4 - Tax Service Fees › Section 19591 - Specialized Tax Service Fees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 In general. Revenue and Taxation Code section
					 19591
					 requires the Franchise Tax Board to impose fees for certain specialized tax
					 services and to establish the amounts of those fees in the manner and the
					 amounts necessary to reimburse the board for the costs of administering the
					 specialized services, including the Franchise Tax Board's direct and indirect
					 costs for providing specialized tax services.
(b) Specialized tax service fees and amounts.
					 The specialized tax service fees shall be as follows:
(1) Installment payment programs.
(A) Individual taxpayers -- $34.00.
(B) Business Entity taxpayers --
					 $50.00.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 8 - Disposition of Proceeds [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect adding new subchapter 8 (reserved) filed 11-23-98
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 9 - Violations [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect adding new subchapter 9 (reserved) filed 11-23-98
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 10 - Res Judicata [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect adding new subchapter 10 (reserved) filed 11-23-98
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.7 - Senior Citizens Property Tax Assistance › Section 20501 - "Medically Incapacitated" Defined

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of Revenue and Taxation Code section
				  20563,
				  the term "medically incapacitated" means an individual being unable to attend
				  to his or her own personal needs and activities of daily life, including, but
				  not limited to, matters such as their own personal hygiene or nutritional
				  needs.
1. New section
				  filed 3-15-2005; operative 4-14-2005 (Register 2005, No.
				  11).
Note: Authority cited: Sections
					 19503
					 and
					 20642,
					 Revenue and Taxation Code. Reference: Sections
					 20501
					 and
					 20563,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.7 - Senior Citizens Property Tax Assistance › Section 20502 - "Substantially Equivalent to Property Taxes" Defined

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of Revenue and Taxation Code section
				  20509,
				  subdivision (a), the term "substantially equivalent to property taxes" means
				  payments made in lieu of property taxes, as specified in Revenue and Taxation
				  Code section
				  20509,
				  subdivision (a), must be at least 80 percent of the amount of property taxes
				  assessed on a property of comparable assessed value without regard to any
				  granted or applicable exemptions or exclusions granted by the property taxing
				  authority.
1. New section
				  filed 3-15-2005; operative 4-14-2005 (Register 2005, No.
				  11).
Note: Authority cited: Sections
					 19503
					 and
					 20642,
					 Revenue and Taxation Code. Reference: Sections
					 20502
					 and
					 20509(a),
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.7 - Senior Citizens Property Tax Assistance › Section 20503 - Submission of Property Tax Bill

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of Revenue and Taxation Code section
				  20561,
				  the following rules shall apply:
(a)
				In the first year for which a claim for assistance is filed, the claimant that
				owns a residential dwelling must submit with the claim form a copy of the
				property tax bill for the residential dwelling for the qualifying year for
				which the assistance is claimed.
(b) For all subsequent years for which the
				same owner files a claim for assistance with respect to the same property, no
				property tax bill need be filed.
(c) In any case where there has been a change
				of residence, change of ownership after the tax bill referenced under
				subsection (a) was submitted, or upon written request of the Franchise Tax
				Board to the claimant that such a bill be submitted for verification purposes,
				the rules of subsections (a) and (b) of this regulation shall not
				apply.
(d) The provisions of this
				regulation shall apply to all claims for assistance filed on or after July 1,
				2003, for claims relating to the 2004 claim year."
1. New section
				  filed 3-15-2005; operative 4-14-2005 (Register 2005, No.
				  11).
Note: Authority cited: Sections
					 19503,
					 20561(c)
					 and
					 20642,
					 Revenue and Taxation Code. Reference: Sections
					 20503
					 and
					 20561(c),
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.7 - Senior Citizens Property Tax Assistance › Section 20504 - Proof of Disability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				For purposes of Revenue and Taxation Code section
				20561,
				a claimant that claims to be eligible based on being under age 62 and disabled
				but not blind shall submit with the claim form proof of disability in one of
				the following forms:
(1) Medicare Card, if
				receiving Social Security or Supplement Security Income benefits as a disabled
				person;
(2) Social Security Award
				Letter (the letter notifying the claimant that they are qualified for Social
				Security or Supplemental Security Income benefits as a disabled
				person);
(3) Supplement Security
				Income payment decision; or
(4)
				Documentation accepted by a local, state, or federal agency to support its
				determination of disability, as defined in Welfare and Institutions Code
				section
				12050.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.7 - Senior Citizens Property Tax Assistance › Section 20505 - Opportunity to Cure Deficiency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a claimant fails to provide any of the documentation as
				  required by sections
				  20501 through
				  20504 with the claim form, the
				  Franchise Tax Board will notify the claimant of the defect and allow the
				  claimant a reasonable opportunity to provide the documentation before the claim
				  is denied.
1. New section
				  filed 3-15-2005; operative 4-14-2005 (Register 2005, No.
				  11).
Note: Authority cited: Sections
					 19503,
					 20561(c)
					 and
					 20642,
					 Revenue and Taxation Code. Reference: Sections
					 20505
					 and
					 20561(c),
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3 - Bank and Corporation Tax [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Originally Printed June, 1952)
Preface
The Bank and Corporation Tax Law (containing the former
				provisions of the Bank and Corporation Franchise Tax Act and the Corporation
				Income Tax Act) was enacted by Chapter 557, Statutes of 1949, and became
				effective July 1, 1951, as Part 11 of Division 2 of the Revenue and Taxation
				Code. The original provisions of the predecessor acts are continued as a part
				of the Revenue and Taxation Code as though they had been in code form since the
				date of their enactment.
In the codification of the prior acts, duplicating sections
				applicable to both acts were eliminated. In code form all sections are
				applicable to tax payers under either taxing chapter (2 or 3) unless
				specifically limited in application. These regulations are equally applicable
				to taxpayers under either Chapter 2 or Chapter 3, unless similarly limited by
				specific language in the regulation.
The following regulations are applicable in the interpretation
				of the sections of the Bank and Corporation Tax Law or comparable provisions of
				the prior acts to which such regulations apply and during the periods such
				provisions of that law or prior acts were in effect.
For comparable federal regulations see table in
				Appendix.
The regulations issued by this department and other state
				agencies are compiled by the Office of Administrative Hearings and published in
				the California Administrative Code and Register; the regulations contained in
				this register are distributed by the Office of Procurement, Documents Section
				8141 Elder Creek Road, Sacramento,
				California 95820.
1. Former Bank
				and Corporation Franchise Tax and Corporation Income Tax regulations were
				originally printed 4-3-48 as Subchapter 1.5; repealer thereof was filed 2-18-52
				as an emergency designated to be effective on the thirtieth day thereafter and
				declared not applicable to any period prior to 7-1-51 (Register 27, No.
				4).
2. Subchapter 3 filed 6-28-52 as an emergency; designated to be
				effective 7-1-51 (Register 29, No. 1).
3. Repealer of chapter 3
				(subchapters 1-15, sections
				23002-26422). For prior history,
				see Registers 70, No. 12; 71, No. 2; 71, No. 30; 73 No. 28; and 80, No.
				8.
Note: Authority cited for Subchapter 3: Section
				  25422, Revenue and Taxation
				  code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.1 - Taxpayer Bill of Rights [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				without regulatory effect adding new chapter 3.1 (reserved) filed 11-23-98
				pursuant to Government Code section
				11343.4(d)
				(Register 98, No. 48).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 1 - General Provisions [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Section filed 9-19-69; effective thirtieth day thereafter (Register 69, No.
					 38).
2. Repealer of Article 1 (Section
					 23002) filed 9-3-82; effective
					 thirtieth day thereafter (Register 82, No. 37).
Note: Authority and reference cited: Section
						26422,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 2 - Definitions › Section 23037 - "Taxpayer," Defined

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "taxpayer" includes persons and banks subject to
						tax under Chapter 2, Chapter 2.5 or Chapter 3 of the Bank and Corporation Tax
						Law.
"Person" includes any association, corporation, business
						trust, or organization of any kind. It also includes trustee, trustee in
						bankruptcy, receiver, executor, administrator, or assignee.
1. New
						section filed 9-19-69; effective thirtieth day thereafter (Register 69, No.
						38).
2. Amendment filed 9-3-82; effective thirtieth day thereafter
						(Register 82, No. 37).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  23037,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 2 - Definitions › Section 23038(b) - Associations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Subchapter 3.5 (beginning with Reg. 23151-23154) filed 1-7-58; effective
						thirtieth day thereafter (Register 58, No. 1).
2. New section filed
						11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
3. Renumbering from Section
						23038 and amendment filed 7-13-73;
						effective thirtieth day thereafter (Register 73, No. 28).
4.
						Editorial correction of subsection (2)(B) (Register 95, No. 42).
5.
						Repealer filed 1-9-98; operative 1-9-98 pursuant to Government Code section
						11343.4(d)
						(Register 98, No. 2).
Note: Authority cited for Subchapter 3.5: Section
						  26422,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 2 - Definitions › Section 23038(b)-5 - Domestic and Foreign Business Entities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Domestic and foreign business entities.
					 For purposes of Regs. §§
											23038(b) -
					 1,
					 23038(b) -
					 2, and
					 23038(b) -
					 3, a business entity (including an
					 entity that is disregarded as separate from its owner under Reg. §
											23038(b) -
					 2(c)) is domestic
					 if it is created or organized as any type of entity (including, but not limited
					 to, a corporation, unincorporated association, general partnership, limited
					 partnership, and limited liability company) in the United States, or under the
					 law of the United States or of any State. Accordingly, a business entity that
					 is created or organized both in the United States and in a foreign jurisdiction
					 is a domestic entity. A business entity (including an entity that is
					 disregarded as separate from its owner under Reg. §
											23038(b) -
					 2(c)) is foreign
					 if it is not domestic. The determination of whether an entity is domestic or
					 foreign is made independently from the determination of its corporate or
					 non-corporate classification. See Regs. §§
											23038(b) -
					 2 and
					 23038(b) -
					 3 for the rules governing the
					 classification of entities.
(b)
					 Examples. The following examples illustrate the rules of this regulation:
Example 1.
(i)
					 Facts. Y is an entity that is created or organized under the laws of Country A
					 as a public limited company. It is also an entity that is organized as a
					 limited liability company (LLC) under the laws of State B. Y is classified as a
					 corporation for California income and franchise tax purposes under the rules of
					 Regs. §
												23038(b) -
					 2 and §
												23038(b) -
					 3.
(ii) Result. Y is a domestic corporation
					 because it is an entity that is classified as a corporation and it is organized
					 as an entity under the laws of State B.
Example 2.
(i)
					 Facts. P is an entity with more than one owner organized under the laws of
					 Country A as an unlimited company. It is also an entity that is organized as a
					 general partnership under the laws of State B. P is classified as a partnership
					 for California income and franchise tax purposes under the rules of Regs.
					 §
												23038(b) -
					 2 and §
												23038(b) -
					 3.
(ii) Result. P is a domestic partnership
					 because it is an entity that is classified as a partnership and it is organized
					 as an entity under the laws of State B.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 2 - Definitions › Section 23040(a) - Income from Sources Within this State. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-13-73; effective thirtieth day thereafter (Register 73, No.
						28).
2. Change without regulatory effect redesignating former
						section 23040(a) to
						section 23040 filed 4-2-2001 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2001, No. 14).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Sections
						  23038,
						  23040,
						  24651,
						  24667-
						  24670,
						  24672,
						  24673,
						  24832-
						  24835,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 2 - Definitions › Section 23040(b) - Application of Bank and Corporation Tax Law to Activities of Foreign Corporations in California. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 12-13-60; effective thirtieth day thereafter (Register 60, No.
						25).
2. Change without regulatory effect repealing section filed
						4-2-2001 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2001, No. 14).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 1 - General Provisions and Definitions › Article 2 - Definitions › Section 23041-23042 - "Taxable Year" and "Income Year"-Defined. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-19-69; effective thirtieth day thereafter (Register 69, No.
						38).
2. Repealer filed 9-3-82; effective thirtieth day thereafter
						(Register 82, No. 37).
Note: Authority and reference cited: Section
						  26422,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 2 - Tax on General Corporations › Section 23151 - Minimum Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The minimum tax shall be paid even though the tax
						measured by the corporation's net income is less than that amount during the
						income year. Such payment shall be made by cooperatives, domestic holding
						companies, corporations sustaining a net loss, and inactive corporations. An
						inactive gold mining corporation shall not be considered to have done business
						if it engages in incidental activities, other than mining. Every domestic
						corporation is subject to the annual minimum tax from the date of incorporation
						until the certificate of dissolution is filed with the Secretary of State, even
						though the corporation may cease doing business prior thereto. If a foreign
						corporation qualifies to engage in intrastate activities, it is subject to the
						minimum tax until it files a certificate of withdrawal with the Secretary of
						State or dissolves in the state of incorporation, even though it never engages
						in intrastate activities. A foreign corporation which does not qualify to
						engage in intrastate activities, but nevertheless engages in such activities,
						is subject to at least the minimum tax for any year or years that it engages in
						such activities.
1. New
						section filed 1-7-58; effective thirtieth day thereafter (Register 58, No.
						1).
2. Amendment filed 9-19-69; effective thirtieth day thereafter
						(Register 69, No. 38).
3. Renumbering and amendment of Section
						23151-23154 to Section
						23151 filed 9-3-82; effective
						thirtieth day thereafter (Register 82, No. 37).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  23153,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 4 - Commencing Corporations › Section 23222 - Commencing Corporations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A corporation commencing to do business in California
						after qualification or after having filed its articles of incorporation with
						the Secretary of State, a period of one-half month may be disregarded provided
						the corporation was not doing business in and received no income from sources
						in the State during such period, and a period of more than one-half a calendar
						month may be treated as a period of one month. For example, a corporation files
						its articles of incorporation on December 17th, and elects to file its return
						on a calendar year basis. No return will be required and no tax will be due for
						the period from December 17th to December 31st provided the corporation was not
						doing business in and received no income from sources in California during this
						period. However, if in the above example the corporation filed its articles on
						December 16th and elected to file its return on a calendar year basis, it will
						be required to file a return and pay a tax for the period from December 16th to
						December 31st, regardless of the fact that it may have been inactive and
						received no income during such period.
In determining whether a corporation comes within the
						provisions of this ruling, affidavits on behalf of the corporation that it did
						no business in and received no income from sources in California during such
						period shall be required if deemed necessary. Where it appears the corporation
						filed its articles only one or two days before commencement of its fiscal year
						period, affidavits normally will not be required.
1. New
						Regs. 23221-23226 filed 12-14-64; effective thirtieth day thereafter (Register
						64, No. 25).
2. Renumbering and amendment of Section
						23221-23226 to Section
						23222 filed 9-3-82; effective
						thirtieth day thereafter (Register 82, No. 37).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  23222,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 5 - Reorganization of Corporations [Repealed] › Section 23251 - Reorganizations-Transferee Liability. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Reg. 23251-23254 filed 12-14-64; effective thirtieth day thereafter (Register
						64, No. 25).
2. Renumbering and amendment of Section
						23251-23254 to Section
						23251 filed 9-3-82; effective
						thirtieth day thereafter (Register 82, No. 37). For prior history, see register
						70, No. 12.
3. Change without regulatory effect repealing section
						filed 4-16-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 16).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  23251,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 7 - Suspension and Revivor [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New Reg.
					 23301-23305a filed 12-14-64; effective thirtieth day thereafter (Register 64,
					 No. 25).
2. Amendment filed 1-6-69; effective thirtieth day
					 thereafter (Register 69, No. 2).
3. Repealer of Article 7 (Section
					 23301-23305 a) filed 9-3-82;
					 effective thirtieth day thereafter (Register 82, No. 37).
Note: Authority and reference cited: Section
						26422,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 8 - Dissolution or Withdrawal › Section 23331 - Dissolution or Withdrawal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Effective Date. For the purposes of Article 8 a corporation, other than a
					 credit union, is deemed dissolved or withdrawn when either a copy of the court
					 decree of dissolution, certificate of dissolution under Section
					 1905 of
					 the Corporations Code, or a certificate of surrender under Section
					 2112 of
					 the Corporations Code has been filed in the office of the Secretary of State. A
					 credit union for purposes of this article is considered dissolved at the time
					 that it files a certificate of election to dissolve in the office of the
					 Secretary of State.
For procedure under Chapter 3, see Reg.
						23561.
1. Reg.
						23331-23334 filed 12-14-64; effective thirtieth day thereafter (Register 64,
						No. 25).
2. Amendment filed 8-27-71; effective thirtieth day
						thereafter (Register 71, No. 35).
3. Renumbering and amendment of
						Section 23331-23334 to Section
						23331 filed 9-3-82; effective
						thirtieth day thereafter (Register 82, No. 37).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Sections
						  23331
						  and
						  23332,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 8 - Dissolution or Withdrawal › Section 23334 - Tax Clearance Certificate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 In General. A domestic corporation, including a tax-exempt domestic
					 corporation, must obtain a tax clearance certificate from the Franchise Tax
					 Board before it can dissolve. A domestic corporation, including a tax exempt
					 domestic corporation, that is the disappearing corporation in a merger with a
					 foreign corporation not qualified to transact intrastate business must obtain a
					 tax clearance certificate before the Secretary of State may file the merger
					 agreement. A foreign corporation, including a tax exempt foreign corporation,
					 that is qualified to transact intrastate business must obtain a tax clearance
					 certificate before the Secretary of State may file a certificate of surrender
					 of the corporation's right to transact intrastate business or before the
					 Secretary of State may file the merger agreement when the disappearing
					 corporation is a foreign corporation qualified to transact intrastate
					 business.
(b) Tax Clearance
					 Certificate Procedures.
(1) Within thirty
					 days after the Franchise Tax Board receives a request for a tax clearance
					 certificate, the Franchise Tax Board will either issue a tax clearance
					 certificate or inform the requestor of the conditions that must be satisfied
					 before the Franchise Tax Board will issue a tax clearance certificate.
(A) The Franchise Tax Board may issue a tax
					 clearance certificate on an expedited basis. A corporation needing a tax
					 clearance certificate on an expedited basis must have a specific justification
					 for requesting the expedited service, such as legal or financial difficulties
					 that will occur if the Franchise Tax Board fails to issue a tax clearance
					 within twenty-four hours of receipt.
(B) A corporation that is suspended or
					 becomes suspended during the tax clearance process cannot receive a tax
					 clearance certificate from the Franchise Tax Board. If a suspended corporation
					 requests a tax clearance certificate, the Franchise Tax Board will advise the
					 requestor of the requirements to revive the suspended corporation in response
					 to the request for a tax clearance certificate.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 2 - The Bank and Corporation Franchise Tax › Article 9 - Affiliated Railroads [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New Reg.
					 23361-23364a filed 12-14-64; effective thirtieth day thereafter (Register 64,
					 No. 25).
2. Repealer of Article 9 (Section
					 23361-23364 a) filed 9-3-82;
					 effective thirtieth day thereafter (Register 82, No. 37).
Note: Authority and reference cited: Section
						26422,
						Revenue and Taxation Code.