DIVISION 2. OTHER TAXES 6001-60709›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 4. Administration 20641-20646

§ 20642

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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 with Section 19501) of Part 10.2 shall apply to this part.

(Amended by Stats. 2002, Ch. 374, Sec. 12. Effective January 1, 2003.)

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California Revenue and Taxation Code

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