California Revenue and Taxation Code ARTICLE 4 - Miscellaneous Provisions

• Section 19251.
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the Franchise Tax Board constitutes an election by...
• Section 19252.
  In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.(Added by Stats. 1993,...
• Section 19253.
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• Section 19254.
  (a) (1) If any person, other than an organization exempt from taxation under Section 23701, fails to pay any amount of tax, penalty, addition to tax, interest,...
• Section 19255.
  (a) Except as otherwise provided in subdivisions (b) and (e), after 20 years have lapsed from the date the latest tax liability for a taxable year...
• Section 19256.
  The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collection of any amount as a...
• Section 19262.
  (a) At any time within which an action can be brought to collect any delinquent amounts as provided in Article 2 (commencing with Section 19371) of...
• Section 19263.
  At any sale authorized by Section 19262, the property shall be sold by the Franchise Tax Board or its duly authorized agent in accordance with...
• Section 19264.
  (a) Notwithstanding Sections 706.071 and 706.080 of the Code of Civil Procedure, the Franchise Tax Board shall establish a pilot program to issue earnings withholding orders...
• Section 19266.
  (a) (1) The Franchise Tax Board, in coordination with financial institutions doing business in this state, shall operate a Financial Institution Record Match System utilizing automated data...

Last modified: October 22, 2018