reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8 - Payment of Tax › Section 15901 - Personal Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Both the donor and the donee of a gift are personally
					 liable for any gift tax due. The donor is primarily liable; however, the
					 Controller may proceed directly against the donee for payment if, for any
					 reason, the tax is not paid by the donor.
NOTE: Reference: Section
					 15901,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8 - Payment of Tax › Section 15901.1 - Deceased Donor or Donee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a donor or donee dies before he pays the gift tax, his
					 estate shall pay the tax.
NOTE: Reference: Section
					 15901,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8 - Payment of Tax › Section 15905 - Delinquent Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If the tax is not paid on or before the last day prescribed
					 by law for filing the quarterly gift tax return, i.e., on or before the 15th
					 day of the second month following the close of the calendar quarter in which
					 the gift was made, the tax becomes delinquent and thereafter accrues interest
					 until the tax and interest are paid in full.
The Controller may, for good cause shown, extend for period
					 not to exceed 6 months, the time for filing the gift tax return. (See Revenue
					 and Taxation Code Section
					 15652.)
					 However, the granting of an extension of time for filing the return does not
					 extend the time for making payment. (See Section
					 15681). Even though an extension
					 of time for filing the return is granted, the tax is delinquent if not paid on
					 or before the original due date for filing the return. (See Revenue and
					 Taxation Code Section
					 15962).
If the Controller determines a deficiency, upon his
					 examination of a return filed at any time, the unpaid balance of gift tax due
					 is delinquent from and after the last date prescribed by law for filing the
					 quarterly return. (See Section
					 15961).
NOTE: Reference: Section
					 15905,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8 - Payment of Tax › Section 15906 - Place, Manner and Medium of Payment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The gift tax must be paid at the office of the State
					 Controller, Inheritance and Gift Tax Division, in Sacramento, California.
					 Payment may be made in cash or by check, draft or money order, made payable to
					 the order of the State Treasurer of California.
The acceptance by the Controller of a check, draft or money
					 order constitutes a payment of the tax for which it was given as of the date of
					 acceptance when, but not before, such paper is actually paid. if the paper for
					 any reason is not actually paid, the Controller will proceed to collect the
					 tax, and the taxpayer will remain liable therefor, together with all penalties
					 and interest thereon, as though the paper had not been tendered.
A remittance in payment of the tax which is sent to the
					 Controller through the United States mail in a properly addressed envelope,
					 with postage paid, will be treated by the Controller as if it had been received
					 by him on the date shown by the post office cancellation mark stamped on the
					 envelope.
NOTE: Reference: Section
					 15906,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8.3 - Interest and Penalties › Section 15961 - Interest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General.
If the tax is not paid on or before the original due date
					 of the return (see Revenue and Taxation Code Section
					 15651),
					 it becomes subject to interest at 7 percent per annum through December 31, 1975
					 and at the rate of 12 percent per annum thereafter until paid.
(b) Return Filed on Time.
If the return is filed within the time specified by law, no
					 interest is chargeable if payment is made with the return; interest is
					 chargeable, however, as to any deficiency found to be due. If the tax is not
					 paid on or before the original due date for filing the return, it begins to
					 accrue interest as indicated in (a) above from such date until
					 payment.
(c) Return Not
				  Filed in Time.
If the return is filed after the 15th day of the second
					 month following the close of the calendar quarter in which the gift was made,
					 any tax and penalty due becomes delinquent and subject to interest as indicated
					 in (a) above from said date until paid. Interest accrues from the original due
					 date of the return even though the Controller grants an extension of time
					 beyond that date for filing the return. (See Section
					 15681).
(d) Failure to File Return, etc.
In the case of a false or fraudulent return or in the case
					 of a failure to file a return, any unpaid tax and penalty becomes delinquent on
					 the 15th day of the second month following the close of the calendar quarter in
					 which the gift was made, and thereafter bears interest as indicated in (a)
					 above until paid.
(e)
				  Penalty Subject to Interest.
In any case of a delinquency, the interest is computed upon
					 the amount of delinquent tax plus any penalties accrued. (See Revenue and
					 Taxation Code Section
					 15684.
					 For penalties generally, see Section
					 15681
					 and Revenue and Taxation Code Sections
					 15681 through
					 15685).
NOTE: Reference: Section
					 15961,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8.5 - Collection of Tax Lien › Section 16066 - Release or Subordination of Lien

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
To obtain a release or subordination of any lien imposed by
					 the Gift Tax Law, the taxpayer must file an application for the same with the
					 State Controller. The application should explain fully the circumstances that
					 require the release or subordination, and should fully describe the particular
					 items for which the release or subordination is desired. If the application is
					 made prior to the filing of the gift tax return, an affidavit may be required
					 showing the value of the property for which the release or subordination is
					 requested, the basis for such valuation, the total amount of gifts made during
					 the calendar year and prior calendar years, and, in case the property is to be
					 sold or otherwise transferred, the name and address of the purchaser or
					 transferee and the consideration, if any, paid or to be paid by him.
As a condition to the granting of a release or
					 subordination the Controller may require the taxpayer to furnish a bond or
					 other security satisfactory to the Controller for the payment of the tax,
					 interest, and penalties due. If a bond is required it shall run in favor of the
					 State of California in an amount not less than the amount of the tax, interest,
					 and penalties, shall be conditioned for the payment of such amount, and shall
					 be executed by such sureties as the Controller may approve.
NOTE: Reference: Section
					 16066,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8.5 - Collection of Tax Lien › Section 16067 - Certificate of Release or Subordination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A certificate by the Controller releasing property from any
					 gift tax lien, or subordinating such lien to any other lien, is conclusive
					 evidence of the release or subordination, but is no evidence whatsoever of
					 payment or satisfaction of the tax for which the lien was imposed.
NOTE: Reference: Section
					 16067,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8.5 - Collection of Tax Lien › Section 16068 - Termination of Lien when Bond Given RE Contingent Interests

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a bond is filed with the Controller for the purpose of
					 deferring the payment of tax in a case where the interest of a donee depends
					 upon a contingency or condition, (see Revenue and Taxation Code Sections
					 15931
					 through
					 15937),
					 any lien upon the property ceases when the bond is approved by the
					 Controller.
NOTE: Reference: Section
					 16068,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 8.6 - Withholding by Third Persons › Section 16101 - Notice to Organization Doing Business Through Branches

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In the case of an organization doing business through
					 branches or agencies which has in its possession or control any credit or other
					 personal property belonging to a delinquent taxpayer, or which owes any debt to
					 the latter, the notice from the Controller specified in Revenue and Taxation
					 Code Section
					 16101,
					 requiring withholding of the credit, other personal property, or debt, will,
					 whenever practicable, be sent to the branch or agency which has actual
					 possession or control of the credit or other property, or through which the
					 debt was incurred.
NOTE: Reference: Section
					 16101,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 9 - Refunds › Section 16221 - Refund of Erroneous Tax Payment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If the Controller finds that there has been an overpayment
					 of tax, penalty or interest, the overpayment shall be credited on any amount
					 then due from, or which is a lien on any property owned by, the person entitled
					 to the refund, and the balance shall be refunded to the person entitled
					 thereto. (See Revenue and Taxation Code Section
					 16281).
No credit or refund shall be allowed or made after four
					 years from the last day prescribed for filing the return or one year from the
					 date of overpayment, whichever period is later, unless before the expiration of
					 such period a claim therefor is filed by the Taxpayer, or unless before the
					 expiration of such period the Controller allows a credit or makes a refund.
					 (See Revenue and Taxation Code Section
					 16221.5).
NOTE: Reference: Section
					 16221,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 9 - Refunds › Section 16222 - Refund of Tax Judicially Declared in Excess of Amount Due

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If any portion of any tax which has been paid is later
					 declared by a judgment of a court of law to be in excess of the amount legally
					 due, the person who paid the tax, his heir, the executor of his will, or the
					 administrator of his estate, but not his assign, is entitled to a refund of the
					 excess amount upon filing an application therefor with the Controller within
					 one year after the judgment becomes final.
NOTE: Reference: Section
					 16222,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 9 - Refunds › Section 16223 - Refund of Tax Paid on Property Valued Without Allowance for Contingency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a tax has been paid on a gift of property subject to a
					 contingent encumbrance or contingency but valued without allowance therefor,
					 (see Section
					 15556), and upon the taking effect
					 of the encumbrance or the happening of the contingency the interest of the
					 donee in the property becomes abridged or diminished, the person who paid the
					 tax, or his heir, the executor of his will, or the administrator of his estate,
					 but not his assign, is entitled to a refund in an amount equal to the
					 difference between the tax paid and the tax which would have been paid on a
					 valuation of the donee's interest in the property after the taking effect of
					 the encumbrance or the happening of the contingency An application for the
					 refund must be filed with the Controller within six months after the taking
					 effect of the encumbrance or the happening of the contingency.
NOTE: Reference: Section
					 16223,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 9 - Refunds › Section 16223.1 - Application for Refund-in General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An application for a refund or refund credit must set forth
					 in detail and under oath each ground upon which the refund or credit is
					 claimed, together with facts sufficient to apprise the Controller of the exact
					 basis thereof.
NOTE: Reference: Section
					 16224,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 9.1 - Suit for Refund › Section 16251 - Suits to Recover Taxes Paid

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any taxpayer who is dissatisfied with any tax deficiency
					 determined by the Controller (see Revenue and Taxation Code Sections
					 15801,
					 15802
					 and
					 15803),
					 may, if he has paid the tax, sue to recover the tax by filing an action against
					 the State in the superior court having jurisdiction (see Revenue and Taxation
					 Code Sections
					 16401
					 and
					 16402).
					 The action must be filed within four years from the last date prescribed for
					 filing the return, or within one year from the date the tax was paid or within
					 90 days after a claim of refund is denied by the Controller (see Revenue and
					 Taxation Code Section
					 16221.5),
					 whichever is later.
NOTE: Reference: Section
					 16251,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 2 - Gift Tax › Article 11 - Administration › Section 16563 - Information Confidential

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  All gift tax returns and other information and records acquired in connection
				  therewith by the State Controller or any of his employees are confidential in
				  nature and, except as may be necessary for the enforcement of the Gift Tax Law,
				  cannot be divulged to any person other than the donor or his duly authorized
				  agent, or any local, state, or federal tax official.
(b) If the Controller has received the
				  information to be divulged from the United States Internal Revenue Service, the
				  person to whom it is divulged shall be advised of its source and that the
				  confidentiality afforded thereto must be the same as if it were received
				  directly from the Internal Revenue Service. Such information may be divulged
				  only (1) to representatives of the Internal Revenue Service; (2) to the State
				  Board of Equalization and the Franchise Tax Board; and (3) in judicial
				  proceedings for enforcement of the California Inheritance and Gift Tax Laws.
NOTE: Reference: Section
					 16563,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 1 - General Provisions [Repealed] › Section 17000 - Franchise Tax Board

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 1 - General Provisions [Repealed] › Section 17000.1 - Executive Officer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Sections 19253, 19535 and 26422,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 1 - General Provisions [Repealed] › Section 17000.2 - Emergency Meetings and Conditions; Notice Requested

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Sections
						19253
						and 26422, Revenue and Taxation Code. Reference: Section
						11125,
						Gov. Code, and Sections 17048,17069 and 25564,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 2 - Delegation of Authority › Section 17000.10 - Authority of Executive Officer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Subject to the general supervision and direction of the
					 Franchise Tax Board, all of the powers granted to and duties imposed on the
					 Franchise Tax Board by any provision of law, rule or regulation may be
					 exercised and performed by the executive officer except the powers and duties
					 specified in Section
					 17000.11.
1.
					 Renumbering from Section
					 17002 to Section
					 17000.10 and amendment filed
					 2-21-79 as procedural and organizational; effective upon filing (Register 79,
					 No. 7).
Note: Authority cited: Sections
						19253,
						20642,
						and
						26422,
						Revenue and Taxation Code. Reference: Sections
						15701 and
						15702,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 2 - Delegation of Authority › Section 17000.11 - Authority Reserved by the Board

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following powers and duties of the Franchise Tax Board
					 are specifically reserved to the board and are not delegated to the executive
					 officer:
(a) Except as otherwise
				  delegated by resolution of the board, to adopt rules and regulations and to
				  prescribe the extent, if any, to which any rule or regulation shall be applied
				  without retroactive effect;
(b) To
				  appoint and remove an executive officer in accordance with the provisions of
				  Section
				  15701 of
				  the Government Code;
(c) Any power
				  or duty which by any provision of law shall be exercised or performed only by
				  the board.
1.
					 Renumbering from Section
					 17003 to Section
					 17000.11 filed 2-21-79 as
					 procedural and organizational; effective upon filing (Register 79, No.
					 7).
2. Amendment of subsection (d) filed 12-23-81; effective
					 thirtieth day thereafter (Register 81, No. 52).
3. Amendment filed
					 11-21-84; effective thirtieth day thereafter (Register 84, No.
					 47).
Note: Authority cited: Sections
						19253,
						20642
						and
						26422,
						Revenue and Taxation Code. Reference: Section
						15702,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 2 - Delegation of Authority › Section 17000.12 - Delegation by Executive Officer. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering from Section
					 17004 to Section
					 17000.12 filed 2-21-79 as
					 procedural and organizational; effective upon filing (Register 79, No.
					 7).
2. Repealer filed 3-22-82; effective thirtieth day thereafter
					 (Register 82, No. 13).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 2 - Delegation of Authority › Section 17000.13 - Delegation to Employment Development Department and Unemployment Insurance Appeals Board. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 of subsection (a) filed 7-31-78 as an emergency; effective upon filing
					 (Register 78, No. 31). For prior history, see Register 74, No.
					 35.
2. Certificate of Compliance filed 11-22-78 (Register 78, No.
					 47).
3. Renumbering from Section
					 17002.5 to Section
					 17000.13 filed 2-21-79 as
					 procedural and organizational; effective upon filing (Register 79, No.
					 7).
4. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code; Reference: Sections
						18806
						and
						18814,
						Revenue and Taxation Code and Section
						15702.1,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 3 - Procedures of the Board › Appendix B

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
FRANCHISE TAX BOARD
CONFLICT OF INTEREST CODE
APPENDIX B
DISCLOSURE
					 CATEGORIES
Designated positions must report financial interests in
					 accordance with the assigned disclosure categories.
Category 1:
Investments and business positions
					 in business entities, and income, including receipt of gifts, loans, and travel
					 payments, from sources that are subject to or have reason to know that they may
					 be subject to the California Personal Income Tax Law or Bank, Corporation Tax
					 Law or laws administered and enforced by Franchise Tax Board which govern
					 Exempt Organizations.
Category 2:
Investments and business positions
					 in business entities, and income, including receipt of gifts, loans, and travel
					 payments, from sources which are of the type to provide services, leased space,
					 supplies, goods, materials, vehicles, machinery, or equipment utilized by the
					 Board.
Category 3:
Investments and business positions
					 in business entities, and income, including receipt of gifts, loans, and travel
					 payments, from sources which are of the type to provide to the Board personnel
					 services, including consultant training, and commercial leased space for the
					 purpose of conducting personnel or training seminars.
Category 4:
Investments and business positions
					 in business entities, and income, including receipt of gifts, loans, and travel
					 payments, from sources which are of the type to provide telecommunications
					 equipment, computers, computer programming, or any other services or training
					 or equipment related to such things as computers, software, automation, data
					 processing, communication and telecommunication, information technology, and
					 audio visual equipment, supplies, and services utilized by the
					 Board.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1 - General Administration › Article 3 - Procedures of the Board › Section 17000.31 - Employee Rules and Rules for Accessing Records and Administrative Remedies. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section and Appendix I filed 7-31-78 as an emergency; effective upon filing
					 (Register 78, No. 31).
2. Certificate of Compliance filed 11-21-78
					 (Register 78, No. 47).
3. Renumbering from Section
					 17006 to Section
					 17000.31 filed 2-21-79 as
					 procedural and organizational; effective upon filing (Register 79, No.
					 7).
4. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Title 1.8 of Part 4 of Division 3, Civil
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 1.5 - Bank and Corporation Franchise Tax [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Subchapter
				1.5 originally printed 4-3-48. Repealer 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).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2 - Personal Income Tax [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				Subchapter 2 (relating to taxable years prior to 12-31-54) was filed January
				20, 1964; effective thirtieth day thereafter (Register 64, No. 4). For prior
				history of various sections thereof, see Register 27, No. 4; Register 53, No.
				12; and Register 56, No. 11.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17002.5 - Delegation to Employment Development Department and Unemployment Insurance Appeals Board. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 of subsection (a) filed 7-31-78 as an emergency; effective upon filing
					 (Register 78, No. 31). For prior history, see Register 74, No.
					 35.
2. Certificate of Compliance filed 11-22-78 (Register 78, No.
					 47).
3. Renumbering from Section
					 17002.5 to Section
					 17000.13 filed 2-21-79 as
					 procedural and organizational; effective upon filing (Register 79, No.
					 7).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code; Reference: Sections
						18806
						and
						18814,
						Revenue and Taxation Code and Section
						15702.1,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17002.6 - Emergency Meetings and Conditions, Notice Requested. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-31-73 as an emergency; effective upon filing (Register 73 No.
					 52).
2. Certificate of Compliance filed 2-27-74 (Register 74, No.
					 9).
3. Renumbering from Section
					 17002.6 to Section
					 17000.2 filed 2-21-79 as
					 procedural and organizational; effective upon filing (Register 79, No.
					 7).
Note: Authority cited: Sections
						19253
						and
						26422,
						Revenue and Taxation Code. Reference: Section
						11125,
						Gov. Code and Sections
						17048,
						17069
						and
						25564,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17004 - Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
					 23). (See history note following Reg. 17006.)
2. Repealer filed
					 12-23-81; effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17006 - Fiduciary. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Subchapter 2.5 beginning with Group 2, filed 1-7-58 (except as specifically
					 otherwise indicated): effective 30th day thereafter (Register 58, No.
					 1).
2. Group 1 (Regs. 17006 through 17022) filed 5-3-61; effective
					 30th day thereafter (Register 61, No. 9).
3. Repealer filed
					 12-23-81; effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17007 - Classification of Organizations for Tax Purposes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
					 23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17008 - Partnerships in General. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
					 23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17009 - Corporations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(a) - Who Are Residents and Nonresidents. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17014-17016(a) to
					 Section 17014 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No.
					 35).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(b) - Meaning of Temporary or Transitory Purpose. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17014-17016(b) to
					 Section 17014 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No. 35). For prior history, see Register
					 67, No. 36.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(c) - Meaning of Domicile. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17014-17016(c) to
					 Section 17014 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No.
					 35).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(d) - Residence of Married Women and Minors. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 8-24-83; effective thirtieth day thereafter (Register 83, No.
					 35).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(e) - Presumption of Residence. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17014-17016(e) to
					 Section 17016 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No.
					 35).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(f) - Proof of Nonresidence. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17014-17016(f) to
					 Section 17014 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No.
					 35).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(g) - Time when Status as Resident or Nonresident Will be Determined. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17014-17016(g) to
					 Section 17014 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No.
					 35).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17014-17016(h) - Status of Military Personnel. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
					 25).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17016 - Presumption of Residence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If an individual spends in the aggregate more than nine
					 months of any taxable year in this State it will be presumed that he is a
					 resident of this State. The presumption is not conclusive but may be overcome
					 by satisfactory evidence that he is in the State for temporary or transitory
					 purposes only. It does not follow, however, that a person is not a resident
					 simply because he does not spend nine months of a particular taxable year in
					 this State. On the contrary, a person may be a resident even though not in the
					 State during any portion of the year.
1.
					 Renumbering of former Section
					 17014-17016(e) to
					 Section 17016 filed 8-24-83; effective
					 thirtieth day thereafter (Register 83, No. 35).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						17016,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17022 - Military or Naval Forces and Armed Forces of the United States. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
					 23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 1 - General Provisions and Definitions › Section 17024.5 - Elections. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-19-84 as an emergency; effective upon filing (Register 84, No.
					 15). A Certificate of Compliance must be transmitted to OAL within 120 days or
					 emergency language will be repealed on 7-17-84.
2. Repealed by
					 operation of Government Code Section
					 11346.1(g)
					 (Register 84, No. 32).
3. New section filed 9-10-84; effective upon
					 filing pursuant to Government Code Section
					 11346.2(d)
					 (Register 84, No. 37).
4. Change without regulatory effect repealing
					 Section 17024.5 filed 9-19-88 (Register
					 88, No. 40).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						17024.5,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17041 - Computation of Tax. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 and new section filed 7-17-75; effective thirtieth day thereafter (Register 75,
					 No. 29).
2. Amendment filed 9-29-78 as an emergency; effective upon
					 filing (Register 78, No. 40).
3. Certificate of Compliance filed
					 12-21-78 (Register 78, No. 51).
4. Repealer filed 12-23-81;
					 effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17042-17043 - Definition of Head of Household. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
					 4).
2. Repealer and new section filed 7-17-75; effective thirtieth
					 day thereafter (Register 75, No. 29).
3. Repealer filed 12-23-81;
					 effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17045 - Tax in Case of Joint Return of Husband and Wife. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 and new section filed 7-17-75; effective thirtieth day thereafter (Register 75,
					 No. 29).
2. Repealer filed 12-23-81; effective thirtieth day
					 thereafter (Register 81, No. 52).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17046 - Surviving Spouse. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-17-75; effective thirtieth day thereafter (Register 75, No.
					 29).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17048 - Tax Tables. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 and new section filed 12-22-76; effective thirtieth day thereafter (Register
					 76, No. 52). For prior history, see Register 76, No. 9.
2. Repealer
					 and new section filed 10-3-78 as an emergency; effective upon filing (Register
					 78, No. 40).
3. Certificate of Compliance filed 12-21-78 (Register
					 78, No. 51).
4. Repealer and new section filed 10-12-79 as an
					 emergency; effective upon filing (Register 79, No. 41). A Certificate of
					 Compliance must be filed within 120 days or emergency language will be repealed
					 on 2-9-80.
5. Certificate of Compliance filed 1-18-80 (Register 80,
					 No. 3).
6. Repealer and new section filed 10-10-80 as an emergency;
					 effective upon filing (Register 80, No. 41). A Certificate of Compliance must
					 be transmitted to OAL within 120 days or emergency language will be repealed on
					 2-8-81.
7. Certificate of Compliance filed 1-16-81 (Register 81, No.
					 3).
8. Repealer and new section filed 10-6-81 as an emergency;
					 effective upon filing (Register 81, No. 41). A Certificate of Compliance must
					 be transmitted to OAL within 120 days or emergency language will be repealed on
					 2-3-82.
9. Certificate of Compliance transmitted to OAL 1-15-82 and
					 filed 2-11-82 (Register 82, No. 7).
10. Repealer and new section
					 filed 10-29-82 as an emergency; effective upon filing (Register 82, No. 44). A
					 Certificate of Compliance must be transmitted to OAL or emergency language will
					 be repealed on 4-27-83.
11. Certificate of Compliance as to 10-29-82
					 order transmitted to OAL 2-9-83 and filed 3-10-83 (Register 83, No.
					 11).
12. Repealer and new section filed 9-30-83 as an emergency;
					 effective upon filing (Register 83, No. 41). A Certificate of Compliance must
					 be transmitted to OAL or emergency language will be repealed
					 1-28-84.
13. Certificate of Compliance transmitted to OAL 1-26-84
					 and filed 2-29-84 (Register 84, No. 9).
14. Change without
					 regulatory effect repealing Section
					 17048 pursuant to Section
					 100, Title 1, California Code of
					 Regulations filed 12-8-89 (Register 90, No. 3).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						17048,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17049 - Elections. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17050 - Husband and Wife Filing Separate Returns. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17051 - Short Taxable Year Caused by Death. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
					 52).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17052.6 - Child and Dependent Care Expenses Credit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Substantiation. A taxpayer claiming a
				  credit for employment-related expenses must maintain adequate records to
				  substantiate entitlement to the Child and Dependent Care Expenses Credit, as
				  provided in this regulation.
(b)
				  Adequate records. A taxpayer must retain:
(1)
				  The qualifying child/dependent's birth certificate and Social Security Account
				  Number card to establish the identity, age, and taxpayer identification number
				  of the taxpayer's qualifying child/dependent.
(2) Medical records that demonstrate the
				  physical or mental incapacity of the qualifying child/dependent, if
				  applicable.
(3) If the care
				  provider is an individual, a combination of at least one document from
				  subsection (b)(3)(A) and one document from subsection (b)(3)(B) to establish
				  the identity and taxpayer identification number of the taxpayer's care
				  provider.
(A) Documents that establish
				  identity:
(i) U.S. Passport.
(ii) Driver's license issued by any state
				  within the United States.
(iii)
				  U.S. Passport Card.
(iv) Permanent
				  Resident Alien Card.
(v) Alien
				  Registration Receipt Card (Form I-551).
(vi) Foreign passport that contains a
				  temporary I-551 stamp.
(vii)
				  Temporary I-551 printed notation on a machine-readable immigrant
				  visa.
(viii) Employment
				  Authorization Document that contains a photograph (Form I-766).
(ix) State-issued ID card with a photograph
				  issued by any state within the United States
(x) School ID card with a
				  photograph.
(xi) Native American
				  tribal document.
(B)
				  Documents that establish taxpayer identification number:
(i) Social Security Account Number
				  card.
(ii) Individual Taxpayer
				  Identification Number card.
(4) Documents that establish the physical
				  location at which the care was provided, if the care was not provided in the
				  taxpayer's home, such as the provider's California driver's license or
				  identification card reflecting the address at which the care was provided or
				  utility bills in the provider's name for the address at which the care was
				  provided.
(5) Proof of payment,
				  such as canceled checks/money orders, receipts, year-end statements, or
				  invoices, to substantiate the employment-related expenses paid to the care
				  provider by the taxpayer.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 2 - Imposition of Tax › Section 17053(a) - Allowance of Credit for Retirement Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-17-75; effective thirtieth day thereafter (Register 75, No.
					 29).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
					 (Register 81, No. 52).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Section
						19253,
						Revenue and Taxation Code.