California Revenue and Taxation Code ARTICLE 8 - Miscellaneous Provisions

• Section 6826.
  The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof.(Added by Stats. 1941, Ch.
• Section 6827.
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• Section 6828.
  In all proceedings under this chapter the board may act on behalf of the people of the State of California.(Added by Stats. 1941, Ch. 36.)
• Section 6829.
  (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer, member,...
• Section 6830.
  (a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions to...
• Section 6831.
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• Section 6832.
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with...
• Section 6832.5.
  On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an...
• Section 6832.6.
  In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter...
• Section 6833.
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due...
• Section 6835.
  (a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a similar...

Last modified: October 22, 2018