Chapter 2.6. Administration of Franchise and Income Tax
Subchapter 4. Payments and Assessments
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- Article 1. Payment of Tax by All Persons [Reserved.]
- Article 2. Banks and Corporations
- Article 3. Deficiency Assessments
- Article 4. Assessments Against Persons Secondarily Liable [Reserved.]
- Article 5. Jeopardy Assessments [Reserved.]
- Article 6. Interest [Reserved.]
- Article 7. Penalties and Additions to Tax
- Article 8. Voluntary Disclosure Program for Business Entities [Reserved.]
- Article 9. Public Disclosure of Tax Delinquencies
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