California Revenue and Taxation Code ARTICLE 1 - Payment of Tax by All Persons

• Section 19001.
  Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with...
• Section 19002.
  (a) The amount withheld under Article 5 (commencing with Section 18661) of Chapter 2 or Section 13020 of the Unemployment Insurance Code during any calendar year...
• Section 19004.
  A taxpayer may elect to pay the tax prior to the date prescribed for its payment.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June...
• Section 19005.
  The tax, and any interest and penalties, shall be paid to the Franchise Tax Board. Except as provided in Section 19011 with respect to an...
• Section 19006.
  (a) The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on the income...
• Section 19007.
  Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section...
• Section 19008.
  (a) The Franchise Tax Board may, in cases of financial hardship, as determined by the Franchise Tax Board, allow a taxpayer to enter into installment payment...
• Section 19009.
  (a) Whenever any person or employer who is required to collect, account for, and pay over any tax—(1) At the time and in the manner prescribed by...
• Section 19010.
  Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection...
• Section 19011.
  (a) All payments required under this part, regardless of the taxable year to which the payments apply shall be remitted to the Franchise Tax Board by...
• Section 19011.5.
  (a) All payments required by an individual under this part, regardless of the taxable year to which the payments apply, made on or after January 1,...

Last modified: October 22, 2018