California Revenue and Taxation Code ARTICLE 1 - Powers and Duties of Franchise Tax Board

• Section 19501.
  The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section...
• Section 19502.
  In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service...
• Section 19503.
  (a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.7 (commencing with...
• Section 19504.
  (a) The Franchise Tax Board, for the purpose of administering its duties under this part, including ascertaining the correctness of any return; making a return where...
• Section 19504.5.
  (a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any action under...
• Section 19504.7.
  (a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxpayer with respect to the determination or collection...
• Section 19505.
  The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agents, branch office income tax deputies, and other employees...
• Section 19506.
  The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescribe regulations, or perform any other duty imposed by this...
• Section 19507.
  Any temporary appointments of branch office income tax deputies and other branch office employees shall be made from eligible residents of the district in which...
• Section 19508.
  The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe, in the manner provided by law, and...
• Section 19509.
  The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it to give bond for the faithful performance of their duties...
• Section 19511.
  The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person...
• Section 19512.
  Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and...
• Section 19516.
  Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness,...
• Section 19517.
  (a) In the case of income received or accrued during the lifetime of a decedent, or by his or her estate during the period of administration,...
• Section 19518.
  (a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631 to which contributions...
• Section 19519.
  The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code...
• Section 19520.
  Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the use of information...
• Section 19521.
  (a) The rate established under this section (referred to in other code sections as “the adjusted annual rate”) shall be determined in accordance with Section 6621...
• Section 19522.
  (a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the Legislature a report on all changes to the...
• Section 19523.
  If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code:(a) Assessed a penalty under Section...
• Section 19523.5.
  (a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1 of...
• Section 19525.
  The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a reward program for information resulting in the identification of underreported...
• Section 19526.
  The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement...
• Section 19528.
  (a) Notwithstanding any other law, the Franchise Tax Board may require any board, as defined in Section 22 of the Business and Professions Code, and the...
• Section 19529.
  The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License Board, the Director of Employment Development, the Economic and Employment...
• Section 19530.
  The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to...
• Section 19532.
  (a) The Franchise Tax Board may charge fees for its “Tax News” publication and its “California Package X.” The fees shall include preparation and production costs...
• Section 19533.
  (a) In the event the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected by the Franchise Tax...

Last modified: October 22, 2018