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
§ 19286. Referral of the Penalty Imposed by the Calsavers Retirement Savings Board.
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
A Penalty may only be referred by the CalSavers Retirement Savings Board to the Franchise Tax Board for collection if both of the following occur:
(a) The CalSavers Retirement Savings Board has imposed a Penalty in the amount of two hundred fifty dollars ($250) or more on the Eligible Employer.
(b) The CalSavers Retirement Savings Board has issued a final notice of Penalty application, pursuant to Section 100033 of the Government Code, to the Eligible Employer.
Credits
Note: Authority cited: Section 19290.1, Revenue and Taxation Code. Reference: Section 100033, Government Code; and Section 19286, Revenue and Taxation Code.
History
- New 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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