California Revenue and Taxation Code CHAPTER 4 - Administration

• Section 20641.
  Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made...
• Section 20641.5.
  If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing...
• Section 20642.
  Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing...
• Section 20643.
  If any claimant fails or refuses to furnish any information requested in writing by the Franchise Tax Board, pursuant to this part, Chapter 1 (commencing...
• Section 20644.
  Any claim for assistance or postponement which is less than that claimed on the form due to a mathematical error is not a fraudulent claim....
• Section 20644.5.
  No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant to this part.(Added by Stats. 1978, Ch. 43.)
• Section 20645.
  If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in...
• Section 20645.1.
  If the Controller determines that postponement has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or...
• Section 20645.5.
  (a) If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) is...
• Section 20645.6.
  (a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section...
• Section 20645.7.
  (a) In addition to the criminal penalty provided by Section 20645.9, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any warrant...
• Section 20645.9.
  Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with...
• Section 20646.
  Unless otherwise specifically provided, the provisions of any law effecting changes in this part shall be applied with respect to claims filed for property tax...

Last modified: October 22, 2018