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 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18505-4 - Time for Filing Returns of Decedents, and Returns for Year in Which an Estate is Closed or a Trust Terminated

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Under the provisions of Section
						17552
						of the Revenue and Taxation Code, the return by a taxpayer who was not in
						existence throughout a taxable period of 12 months is a return for the
						fractional part of a year during which the taxpayer was in existence. If a
						return is required under the provisions of subdivision (a) of Section
						18505
						of the Revenue and Taxation Code, or for the last taxable year of a decedent,
						the executor or administrator of the decedent shall file such return at the
						time prescribed in Section
						18566
						of the Revenue and Taxation Code. If a return for the last taxable year of an
						estate or trust is required to be filed under the provisions of subdivision (a)
						of Section
						18505
						of the Revenue and Taxation Code, such return shall be filed at the time
						prescribed in Section
						18566
						of the Revenue and Taxation Code and the last day prescribed for such filing
						shall also be the due date for payment of the tax or the first installment
						thereof.
The executor or the administrator of an estate is
						required to file returns for the decedent for years prior to the year in which
						death occurred, if returns for such years should have been filed but have not
						been filed by the decedent (see Section
						18505,
						of the Revenue and Taxation Code.). Such returns should be filed as soon as
						possible after the fiduciary has assumed his duties, and, in any event, must be
						filed prior to the time the estate is distributed (see Article 7, Chapter 4 of
						the Revenue and Taxation Code for penalty provisions).
1. Change
						without regulatory effect renumbering former section
						18405(d) to new
						section 18505-4, including amendment of
						section and NOTE, filed 4-23-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 17).
2. Change without regulatory
						effect relocating section
						18505-4 from chapter 2.5,
						subchapter 17 to chapter 2.6, subchapter 2 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 filed 7-5-2000 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2000, No. 27).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Section
						  18505,
						  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 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18522 - Joint Return After Filing Separate Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Revenue and Taxation Code Section
						18522
						provides that where an individual has filed a separate return for a taxable
						year for which a joint return could have been made by him and his spouse under
						Revenue and Taxation Code Section
						18521,
						and the time prescribed by law for filing the return for such taxable year has
						expired, such individual and his spouse may, under conditions hereinafter set
						forth, make a joint return for such taxable year. The joint return filed
						pursuant to Revenue and Taxation Code Section
						18522
						shall constitute the return of the husband and wife for such year, and all
						payments, credits, refunds, or other repayments, made or allowed with respect
						to the separate return of either spouse are to be taken into account in
						determining the extent to which the tax based on the joint return has been
						paid.
The fact that the taxpayer and his spouse are divorced or
						legally separated at any time after the close of the taxable year for which
						separate returns are filed shall not deprive them of their right to file a
						joint return for such taxable year pursuant to Revenue and Taxation Code
						Section
						18522.
1. Change
						without regulatory effect renumbering and amending former section
						18410-18410.9 to section
						18522-18531 filed 11-23-98
						pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
2. Change without regulatory
						effect renumbering and amending former subsection
						18522-18531 to new section
						18522, repealing former
						subsections
						18522-18531(b)-(b)(3),
						renumbering and amending former subsections
						18522-18531(c)-(c)(4)
						to new section
						18526, renumbering and amending
						former subsection
						18522-18531(d) to
						new section
						18523 and renumbering and amending
						former subsection
						18522-18531(e) to
						new section
						18530 filed 5-5-2005 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2005, No. 18).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18523 - Effect on Joint Return of Elections Made in Separate Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a joint return is made under Revenue and Taxation Code
						Section
						18522,
						any election, other than the election to file a separate return for the taxable
						year with respect to the treatment of any income, deduction, or credit of such
						spouse, shall not be changed in the making of the joint return where such
						election would have been irrevocable if the joint return had not been made.
						Thus, if one spouse has made an irrevocable election to include patronage
						dividends in gross income for the year received under Revenue and Taxation Code
						Section
						17086,
						this election may not be changed upon making the joint return under Revenue and
						Taxation Code Section
						18522.
1. Change
						without regulatory effect renumbering and amending former subsection
						18522-18531(d) to
						new section
						18523 filed 5-5-2005 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2005, No. 18).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18526 - When Joint Return May Not be Made

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A joint return cannot be made under Revenue and Taxation
						Code Section
						18522
						with respect to a taxable year:
(a)
					 After the expiration of four years from the last day prescribed by law for
					 filing the return for such taxable year determined without regard to any
					 extension of time granted to either spouse. Thus, where an extension of time
					 for filing returns has been granted by the Franchise Tax Board in accordance
					 with Revenue and Taxation Code Section
					 18567,
					 the extension shall be disregarded in determining the last day upon which a
					 joint return may be filed after separate returns have been filed;
(b) After there has been mailed to either
					 spouse, with respect to such taxable year, a notice of deficiency under Revenue
					 and Taxation Code Section
					 19033,
					 if the spouse, as to such notice, files a protest under Revenue and Taxation
					 Code Section
					 19041
					 or appeal under Revenue and Taxation Code Section
					 19045
					 which is still pending;
(c) After
					 either spouse has commenced a suit in any court for the recovery of any part of
					 the tax for such taxable year; or
(d) After either spouse has entered into a
					 closing agreement under Revenue and Taxation Code Section
					 19441
					 with respect to such taxable year.
1. Change
						without regulatory effect renumbering and amending former subsections
						18522-18531(c)-(c)(4)
						to new section
						18526 filed 5-5-2005 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2005, No. 18).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18530 - Penalties Imposed when Amount on Joint Return Exceeds Amounts on Separate Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Where the amount shown as the tax by the husband and wife
						on a joint return made under Revenue and Taxation Code Section
						18522
						exceeds the aggregate of the amounts shown as tax on the separate return of
						each spouse, and such excess is attributable to negligence, intentional
						disregard of rules and regulations, or fraud at the time of the making of such
						separate returns, there shall be assessed, collected, and paid in the same
						manner as if it were a deficiency, an additional amount as provided in the two
						succeeding sentences. If any part of such excess is attributable to negligence,
						or intentional disregard of rules and regulations at the time of the making of
						such separate return, but without any intent to defraud, this additional amount
						shall be 20 percent of the total amount of the excess. If any part of such
						excess is attributable to fraud with intent to evade tax at the time of the
						making of such separate return, this additional amount shall be 75 percent of
						the total amount of the excess. The above additions are in lieu of the
						additions to the tax provided in Revenue and Taxation Code section
						19164,
						subdivisions (a) and (c).
1. Change
						without regulatory effect renumbering and amending former subsection
						18522-18531(e) to
						new section
						18530 filed 5-5-2005 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2005, No. 18).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18566 - Time for Filing Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Unless an extension of time is granted, returns made on
						the basis of the calendar year must be filed on or before April 15 following
						the close of the calendar year, and returns made on a basis of a fiscal year
						must be filed on or before the 15th day of the fourth month following the close
						of the fiscal year. If an extension is granted, returns must be filed on or
						before the expiration of the period of extension. If the last day for filing
						returns falls on a Saturday, Sunday or other legal holiday, returns may be
						filed on the day following without penalty. Returns filed by mail are deemed to
						have been filed as of the date they are placed in the United States mail. If
						returns are so posted, properly addressed and postage prepaid, no penalty will
						attach should the returns not reach the Franchise Tax Board's office until
						after the due date thereof. However, see Section
						18567 for rules pertaining to
						taxpayers residing or traveling abroad.
1.
						Amendment filed 10-6-78; effective thirtieth day thereafter (Register 78, No.
						40).
2. Change without regulatory effect renumbering and amending
						former section
						18433.1 to section
						18566 filed 11-23-98 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 98, No. 48).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  18433,
						  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 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18567 - Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 For returns by individuals, fiduciaries, and partnerships required to be filed
					 on or after April 15, 1992, the Franchise Tax Board will allow an automatic
					 six-month extension to file if the return is filed within six months of the
					 original due date. No written request is required. The extension time period
					 for fiscal and calendar year taxpayers is the original due date plus six
					 months. This granting of the extension is conditioned solely upon the filing of
					 a return within the automatic extension period. If the return is not filed
					 within six months of the original due date, no extension is allowed.
This extension to file is not an extension of time to
						pay. Tax is due on the original due date of the return without regard to the
						extension to file.
(b) A
					 delinquency penalty under Section
					 19131 (failure to file a return)
					 will not be imposed on any return filed by the extended due date. However, if
					 the return is not filed within six months of the original due date, no valid
					 extension exists under subsection (a), and the penalty amount will be computed
					 by reference to the original due date of the return.
1. New
						section filed 10-12-2001; operative 10-12-2001 pursuant to Government Code
						section
						11343.4
						(Register 2001, No. 41).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Section
						  18567,
						  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 2 - Returns › Article 2 - Banks and Corporations [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 2 - Returns › Article 3 - General Provisions Applicable to All Persons [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 2 - Returns › Article 4 - Information Returns › Section 18631-18681(c) - Time and Place for Filing Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A separate form, prescribed by the Franchise Tax Board,
						must be prepared for each payee to whom payments which must be reported are
						made, showing the name and address of the payee, and the amount paid. These
						forms, accompanied by a report on a form prescribed by the Franchise Tax Board
						showing the number of forms filed therewith, must be forwarded to the Franchise
						Tax Board, Operations Division, Sacramento, California 95814 on or before
						February 28 of the year following the year in which payments or distributions
						required to be reported are made.
1.
						Amendment filed 7-1-70; effective thirtieth day thereafter (Register 70, No.
						27).
2. Change without regulatory effect renumbering former section
						18801-18804(c) to
						section 18631-18681(c)
						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 2 - Returns › Article 4 - Information Returns › Section 18634 - Domestic Disclosure Spreadsheet and List of Related Entities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
						without regulatory effect renumbering and amending section
						25401 d to section
						18634 filed 6-16-94 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 94, No. 24).
2. Change without regulatory
						effect relocating section
						18634 from chapter 2.5, subchapter
						18 to chapter 2.6, subchapter 2 filed 11-23-98 pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
3. Change without regulatory
						effect repealing section filed 7-5-2000 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2000, No. 27).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Section
						  18634,
						  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 2 - Returns › Article 4 - Information Returns › Section 18634-1 - List of Related Entities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
						without regulatory effect adding new section filed 6-16-94 pursuant to section
						100, title 1, California Code of
						Regulations (Register 94, No. 24).
2. Change without regulatory
						effect relocating section
						18634-1 from chapter 2.5,
						subchapter 18 to chapter 2.6, subchapter 2 filed 11-23-98 pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
3. Change without regulatory
						effect repealing section filed 7-5-2000 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2000, No. 27).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Section
						  18634,
						  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 2 - Returns › Article 4 - Information Returns › Section 18641 - Information Returns of Brokers. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Certificate of Compliance including amendment filed 1-20-87 (Register 87, No.
						5)
2. Change without regulatory effect renumbering and amending
						former section
						18802.4 to section
						18641 filed 11-23-98 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 98, No. 48).
3. 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
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  18802.4,
						  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 2 - Returns › Article 4 - Information Returns › Section 18642 - Real Property Transfer Information Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Pursuant to Section
					 18642
					 of the Revenue and Taxation Code, when requested by the Franchise Tax Board,
					 all owners and transferors of an interest in real property or a mobilehome
					 shall file an information return with the Franchise Tax Board. The information
					 required on such returns shall include the following:
(1) The name(s) of the owner(s) or
					 transferor(s).
(2) The current
					 mailing address(es) of the owner(s) or transferor(s).
(3) The social security number(s) of an
					 individual owner(s) or transferor(s).
(4) The federal employer identification
					 number(s) of a nonindividual owner(s) or transferor(s).
(5) If a corporation(s) filing California
					 income or franchise tax return(s), the corporation number(s) used on such
					 return(s).
(6) The legal entity of
					 the owner(s) or transferor(s). (Example: individual, partnership, joint
					 venture, trust, estate, corporation.)
(7) If the owner(s) or transferor(s) is a
					 resident of or is a legal entity created or authorized under the laws of a
					 foreign country, the address of the owner(s) or transferor(s) in the foreign
					 country(ies).
(8) A description of
					 the property transfer transaction (for example, gift, sale, installment sale,
					 foreclosure, charitable contribution, like-kind exchange, sale with
					 leaseback).
(9) If the owner(s) or
					 transferor(s) held or hold only nominal title or title as an agent to the
					 property, the name(s) of the real party(ies) in interest or principal(s) and
					 his/her/its/their current address(es).
(10) If more than one parcel of real property
					 was transferred in the same transaction, the parcel number and situs address of
					 each parcel transferred.
(11) With
					 respect to each parcel of real property or mobilehome involved in the
					 transaction, the sale or purchase price, and the date of acquisition or
					 disposition of the property.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 5 - Withholding › Section 18662-0 - Table of Contents - Regulation Sections 18662-1 Through 18662-8

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
§ 18662-1.
					 Withholding -- Generally.
(a) Types of
					 Withholding -- Application of Regulation Sections
					 18662-0 through
					 18662-8.
(1) Overview.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 5 - Withholding › Section 18662-4 - Withholding on Payments (Nonresident Individuals and Non-California Business Entities) - General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Nonresident Individuals and Non-California Business Entities; De Minimis
					 Amounts; and Rate.
(1) Nonresident
					 Individuals and Non-California Business Entities. Except as otherwise provided
					 in Revenue and Taxation Code section
					 18662
					 and Regulation sections
					 18662-0
					 through 18662-8, withholding of tax at source is required for payments of
					 California source income made to nonresident individuals and non-California
					 business entities, including, but not limited to, such other entities as
					 nonresident estates or trusts, suspended or forfeited corporations, and foreign
					 (non-U.S.) entities. Withholding on payments of income to resident individuals
					 and California business entities is optional; however, if withholding and
					 remitting of tax at source is performed, it must be performed according to the
					 rules applicable to mandatory withholding of tax as set forth in Revenue and
					 Taxation Code section
					 18662 and Regulation sections
					 18662-0 through
					 18662-8.
(2) De Minimis Amounts. Withholding of tax at
					 source is optional and at the discretion of the withholding agent on the first
					 $1,500 of income paid for the calendar year to each payee.
(3) Rate. The withholding rate is 7 percent
					 of the gross payment or distribution amount.
(4) Cross-References. See Regulation sections
					 18662-5 (Other Types of Payments
					 and Withholding), 18662-6 (Nonresident Withholding, Entertainers, Athletes and
					 Speakers), 18662-7 (Withholding Rules for Domestic (U.S.) Pass-through
					 Entities) [reserved], and Regulation section
					 18662-8 (Reporting and Remitting
					 Amounts Withheld, Penalties and Interest; Other Procedures) for specific
					 requirements.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 5 - Withholding › Section 18662-6 - Nonresident Withholding, Entertainers, Athletes, and Speakers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Payments
					 Subject to Withholding.
(1) General. Payments
					 to nonresident independent contractors or to non-California business entities
					 for services performed in California by entertainers, athletes, and speakers
					 are subject to withholding.
(A) The Phrase
					 "Entertainers, Athletes, and Speakers." The phrase "entertainers, athletes, and
					 speakers" (also referred to as "entertainers") includes, but is not limited to:
1. Actors;
2. Bands;
3. Boxers;
4. Dance teams;
5. Orchestras;
6. Performers;
7. Singers;
8. Speakers;
9. Sports entertainers and
					 athletes;
10. Wrestlers;
11. Stage crews;
12. Lighting crews;
13. Promoters; and
14. Talent agents
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 5 - Withholding › Section 18662-7 - Certificates of Residence. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 12-12-67; effective thirtieth day thereafter (Register 67, No.
						50).
2. Renumbering from 18662-18810(d) filed 12-14-71; procedural
						amendment filed 12-16-71; effective upon filing (Register 71, No.
						51).
3. Repealer and new section filed 2-22-74; effective thirtieth
						day thereafter (Register 74, No. 8).
4. Renumbering from Section
						18662(d) to
						Section 18662.4 and amendment of
						subsection (4) filed 12-20-78; effective thirtieth day thereafter (Register 78,
						No. 51).
5. Editorial redesignation of subsections (1)-(4) as
						subsections (a)-(d), respectively (Register 78, No. 51).
6.
						Renumbering of Section
						18662.4 to Section
						18662(g) filed
						4-9-81; designated effective 6-30-81 (Register 81, No. 15).
7.
						Renumbering and amendment of Section
						18662(g) to
						Section 18662-7 filed 8-19-82; effective
						thirtieth day thereafter (Register 82, No. 34).
8. Editorial
						correction of subsections (a), (b) and (d) (Register 83, No. 19).
9.
						Repealer and new section filed 2-19-86; effective thirtieth day thereafter
						(Register 86, No. 8).
10. Change without regulatory effect
						renumbering and amending former section
						18805-7 to section
						18662-7 filed 11-23-98 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 98, No. 48).
11. Repealer filed 3-10-2014;
						operative 7-1-2014 (Register 2014, No. 11).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  18662,
						  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 2 - Returns › Article 5 - Withholding › Section 18662-11 - Withholding Procedure - Corporations Withholding on Current Income. [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. Amendment filed 11-27-61; effective thirtieth day thereafter
						(Register 61, No. 24).
3. Amendment filed 12-12-67; effective
						thirtieth day thereafter (Register 67, No. 50).
4. Repealer and new
						section filed 2-22-74; effective thirtieth day thereafter (Register 74, No.
						8).
5. Renumbering and amendment of Section
						18662-26134(a) to
						Section 18662-1 filed 11-29-82; effective
						thirtieth day thereafter (Register 82, No. 49).
6. Amendment filed
						2-19-86; effective thirtieth day thereafter (Register 86, No. 8).
7.
						Change without regulatory effect renumbering and amending former section
						26131-1 to section
						18662-11 filed 11-23-98 pursuant
						to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
8. Repealer filed 3-10-2014;
						operative 7-1-2014 (Register 2014, No. 11).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  18662,
						  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 2 - Returns › Article 5 - Withholding › Section 18662-12 - Income Subject to Withholding, Requirements for Withholding, and Amount to be Withheld. [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. Repealer and new section filed 2-22-74; effective thirtieth
						day thereafter (Register 74, No. 8).
3. Renumbering and amendment of
						Section 18662-26134(b) to
						Section 18662-2 filed 11-29-82; effective
						thirtieth day thereafter (Register 82, No. 49).
4. Amendment filed
						2-19-86; effective thirtieth day thereafter (Register 86, No. 8).
5.
						Change without regulatory effect renumbering and amending former section
						26131-2 to section
						18662-12 filed 11-23-98 pursuant
						to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
6. Repealer filed 3-10-2014;
						operative 7-1-2014 (Register 2014, No. 11).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  18662,
						  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 2 - Returns › Article 5 - Withholding › Section 18662-13 - Corporations Subject to Withholding. [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. Repealer and new section filed 2-22-74; effective thirtieth
						day thereafter (Register 74, No. 8).
3. Renumbering and amendment of
						Section 18662-26134(c) to
						Section 18662-3 filed 11-29-82; effective
						thirtieth day thereafter (Register 82, No. 49).
4. Change without
						regulatory effect renumbering and amending former section
						26131-3 to section
						18662-13 filed 11-23-98 pursuant
						to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
5. Repealer filed 3-10-2014;
						operative 7-1-2014 (Register 2014, No. 11).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  18662,
						  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 2 - Returns › Article 5 - Withholding › Section 18662-14 - Interpleader Action by Withholding Agent. [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. Renumbering and amendment of Section
						18662-26134(d) to
						Section 18662-4 filed 11-29-82; effective
						thirtieth day thereafter (Register 82, No. 49).
3. Change without
						regulatory effect renumbering and amending former section
						26131-4 to section
						18662-14 filed 11-23-98 pursuant
						to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
4. Repealer filed 3-10-2014;
						operative 7-1-2014 (Register 2014, No. 11).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  18662,
						  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 2 - Returns › Article 5 - Withholding › Section 18663 - Withholding Tables

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Given the limited and particular interest of the subject
						matter, the withholding tables are not printed in the California Code of
						Regulations and may be obtained by contacting the nearest office of the
						Employment Development Department.
1. Change
						without regulatory effect amending and renumbering former section
						18806 to new section
						18663 filed 8-4-97 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 97, No. 32).
2. Change without regulatory
						effect relocating section
						18663 from chapter 2.5, subchapter
						19 to chapter 2.6, subchapter 2 filed 11-23-98 pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
Note: Authority cited: Section
						  19053,
						  Revenue and Taxation Code. Reference: Section
						  18663,
						  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 3 - Voluntary Contributions [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect adding new subchapter 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 4 - Payments and Assessments › Article 1 - Payment of Tax by All Persons [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Subchapter 4, Article 1 (§
											18 401-412) and Article 3 (§
											451-458) filed 4-28-67; effective
					 thirtieth day thereafter (Register 67, No. 17). (For former related
					 regulations, see Register 64, No. 4).
2. Renumbering of Article 1 to
					 Article 2 filed as procedural and organizational; effective upon filing
					 (Register 67, No. 25).
3. Amendment of NOTE filed 10-26-77;
					 effective thirtieth day thereafter (Register 77, No. 44).
4.
					 Repealer of Article 2 (Sections
					 401-412) filed 1-11-83; effective
					 thirtieth day thereafter (Register 83, No. 3).
Note: Authority cited for Article 2: Section
						15606,
						Government Code. Reference for Article 2: Chapter 2, Part 3, Division 1,
						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 4 - Payments and Assessments › Article 2 - Banks and Corporations › Section 19021 - Payments of Tax-Banks and Financial Corporations-Income Years Ending on or After December 31, 1964. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Renumbering and amendment of Section
						25553-25553.5 to Section
						25553 filed 11-30-82; effective
						thirtieth day thereafter (Register 82, No. 49).
2. Change without
						regulatory effect adding subsection (a) and (b) designators, amending newly
						designated subsections (a) and (b), adding subsection (c), and amending NOTE
						filed 9-29-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 40).
3. Change without regulatory
						effect adding new article 2 (sections
						19021 through
						19027) and renumbering former
						section 25553 to section
						19021 filed 11-23-98 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 98, No. 48).
4. Change without regulatory
						effect repealing section filed 7-5-2000 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2000, No. 27).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Sections
						  19021
						  and
						  19101,
						  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 4 - Payments and Assessments › Article 2 - Banks and Corporations › Section 19024 - Definition of Estimated Tax-Banks and Financial Corporations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
						without regulatory effect renumbering and amending former section
						25562 to section
						19024 filed 11-23-98 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 98, No. 48).
2. Change without regulatory
						effect repealing section filed 7-5-2000 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2000, No. 27).
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 2 - Banks and Corporations › Section 19027 - Short Income Years

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every taxpayer, including banks and financial
						corporations, required by Section
						19025(b)
						of the Revenue and Taxation Code to make payments of estimated tax for initial
						accounting periods of less than twelve months shall apportion its estimated tax
						over the number of installments due within its first income year, as
						follows:
Calendar Year Taxpayer If the Income Year
								  Begins:
Number of
								  Installments
Due Date of Installments 15th Day
								  of:
Percentage of Estimated Tax to be Paid
								  Each Installment
Jan. 1 through Jan. 16
4
Apr.-June-Sept.-Dec.
25%
Jan. 17 through Mar. 16
3
June-Sept.-Dec.
33 1/3 %
Mar. 17 through June 15
2
Sept.-Dec.
50%
June 16 through Sept. 15
1
Dec.
100%
Sept. 16 through Dec. 31
None
_
_
The same rules shall apply to fiscal year taxpayers with
						initial accounting periods of less than twelve months except that the dates
						reflected on the above schedule shall be adjusted
						accordingly.
1. Change
						without regulatory effect renumbering former section
						25564 to new section
						19027, including amendment of
						section and new NOTE, filed 5-30-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 22).
2. Change without regulatory
						effect relocating section
						19027 from chapter 2.5, subchapter
						19 to chapter 2.6, subchapter 4 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
						  19027,
						  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 4 - Payments and Assessments › Article 3 - Deficiency Assessments › Section 19089 - Notice Required of Receiver, Assignee for the Benefit of Creditors or Other like Fiduciary

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Who must give notice --
(1) Exemption for
					 bankruptcy cases.
(A) A bankruptcy trustee,
					 debtor in possession, or other like fiduciary in a bankruptcy case is not
					 required by this section to give notice of appointment, qualification or
					 authorization to act to the Franchise Tax Board. (However, see the notice
					 requirements under the Federal Rules of Bankruptcy
					 Procedure.)
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 4 - Assessments Against Persons Secondarily Liable [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 4 - Payments and Assessments › Article 5 - Jeopardy Assessments [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 4 - Payments and Assessments › Article 6 - Interest [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 4 - Payments and Assessments › Article 7 - Penalties and Additions to Tax › Section 19133 - Penalty for Failure to File Return upon Notice and Demand

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In general. Revenue and Taxation Code
					 section
					 19133
					 provides that if any taxpayer fails or refuses to file a return upon notice and
					 demand by the Franchise Tax Board (FTB), unless the failure is due to
					 reasonable cause and not willful neglect, the FTB may add a penalty of 25
					 percent of the amount of tax assessed pursuant to Revenue and Taxation Code
					 section
					 19087
					 or of any deficiency tax assessed by the FTB concerning the assessment for
					 which the return was required.
(b)
					 Imposition of Penalty. For individuals subject to tax under Part 10 (Personal
					 Income Tax Law), the notice and demand penalty under Revenue and Taxation Code
					 section
					 19133
					 will only be imposed by the FTB if:
(1) the
					 taxpayer fails to timely respond to a current Demand for Tax Return in the
					 manner prescribed, and
(2) the FTB
					 has proposed an assessment of tax under the authority of Revenue and Taxation
					 Code section
					 19087,
					 subdivision (a), after the taxpayer failed to timely respond to a Request for
					 Tax Return or a Demand for Tax Return in the manner prescribed, for any taxable
					 year that is within the four-taxable-year period immediately preceding the
					 taxable year for which the current Demand for Tax Return is
					 issued.
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 7 - Penalties and Additions to Tax › Section 19164 - Exception to Penalty for Understatement of Tax Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The understatement determined pursuant to
					 this section shall not include any amounts which are attributable to the
					 taxpayer's good faith determination, whether based on the facts or unresolved
					 legal issues, of either:
(1) the components
					 which are a part of one or more unitary businesses for purposes of determining
					 the income derived from or attributable to this state pursuant to Section
					 25101, or
(2) amounts which are attributable to the
					 classification of an item as business or nonbusiness income for purposes of
					 Article 2 of Chapter 17 of this part.
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 8 - Voluntary Disclosure Program for Business Entities [Reserved.]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect adding new article 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 4 - Payments and Assessments › Article 9 - Public Disclosure of Tax Delinquencies › Section 19195-1 - Hearing on Requests for Release Under 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 hearings provided by
					 the Franchise Tax Board in connection with requests for release under section
					 494.5
					 of the Business and Professions Code.
(b) Right to Request Hearing, Notification of
					 Right, and Limitation on Scope and Effect of Hearing.
(1) Unless the Franchise Tax Board determines
					 to send a release to the appropriate state governmental licensing entity under
					 section
					 494.5
					 of the Business and Professions Code without a hearing under this regulation,
					 an applicant or licensee who receives a preliminary notice or preliminary
					 notices under subdivision (e)(2) of section
					 494.5
					 of the Business and Professions Code and who has made a request for release to
					 the Franchise Tax Board under section
					 494.5
					 of the Business and Professions Code shall have the right to one (1) hearing
					 before a Franchise Tax Board hearing officer related solely to the issue of
					 whether the Franchise Tax Board shall send a release to the appropriate state
					 governmental licensing entity under section
					 494.5
					 of the Business and Professions Code. An applicant or licensee who has had a
					 hearing under this regulation related to a request for release shall have the
					 right to a hearing under this regulation related to another request for release
					 only upon a showing of a material change of circumstances.
(2) If an applicant or licensee is entitled
					 to a hearing under subsection (b)(1) and if the Franchise Tax Board has not
					 done so previously, the Franchise Tax Board shall, within five (5) business
					 days after the Franchise Tax Board receives a request for release, send written
					 notification to the applicant or licensee requesting the release of the
					 applicant's or licensee's right to submit a written request for a hearing in
					 accordance with this regulation.
(3) The applicant or licensee shall not be
					 permitted to contest the applicant's or licensee's obligation to pay the
					 outstanding tax obligation through the procedures contained in section
					 494.5
					 of the Business and Professions Code or in this regulation.
(4) The decision of the hearing officer, the
					 Taxpayers' Rights Advocate or the Taxpayers' Rights Advocate's designee under
					 this regulation shall be binding on the applicant or licensee and the Franchise
					 Tax Board only in connection with the request for release that was the subject
					 of the hearing and not in connection with any other request for release or any
					 other matter.