DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802
CHAPTER 4. Payments and Assessments 19001-19195
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Sections in this part
- ARTICLE 1. Payment of Tax by All Persons 19001-19011.5
- ARTICLE 2. Banks and Corporations 19021-19027
- ARTICLE 3. Deficiency Assessments 19031-19067
- ARTICLE 4. Assessments against Persons Secondarily Liable 19071-19074
- ARTICLE 5. Jeopardy Assessments 19081-19093
- ARTICLE 6. Interest 19101-19120
- ARTICLE 7. Penalties and Additions to Tax 19131-19187
- ARTICLE 8. Voluntary Disclosure Program 19191-19194
- ARTICLE 9. Public Disclosure of Tax Delinquencies 19195
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