Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 5. Collection of Tax›Article 6.1. The Referral and Hearings on Appeals of Penalties Imposed by the Calsavers Retirement Savings Board
§ 19285. Definitions.
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
For the purposes of this article:
(a) “Appeal” means an appeal, under Section 19288 of the Revenue and Taxation Code, of the imposition of a Penalty.
(b) “CalSavers Retirement Savings Program” has the same meaning as defined in Section 19285 of the Revenue and Taxation Code.
(c) “Eligible Employee” has the same meaning as defined in Section 100000 of the Government Code.
(d) “Eligible Employer” has the same meaning as defined in Section 19285 of the Revenue and Taxation Code.
(e) “Noncompliance with the Requirements of Title 21 (commencing with Section 100000) of the Government Code” means the failure of an Eligible Employer to allow an Eligible Employee to participate in the CalSavers Retirement Savings Program.
(f) “Penalty” means a penalty imposed under Title 21 (commencing with Section 100000) of the Government Code by the CalSavers Retirement Savings Board for Noncompliance with the Requirements of Title 21 (commencing with Section 100000) of the Government Code.
Credits
Note: Authority cited: Section 19290.1, Revenue and Taxation Code. Reference: Section 19285, Revenue and Taxation Code.
History
- New article 6.1 (sections 19285-19288) and section filed 8-4-2021; operative 8-4-2021. Pursuant to Revenue and Taxation Code section 19290.1, this action is exempt from the Administrative Procedures Act. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 32).
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