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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 5. Collection of Tax 19201-19298›ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals 19285-19290.1

§ 19285

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

For purposes of this article:

(a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in subdivision (b) of Section 100000 of the Government Code.

(b) “Eligible employer” shall have the same meaning as “eligible employer” as described in subdivision (d) of Section 100000 of the Government Code.

(Added by Stats. 2020, Ch. 21, Sec. 15. (AB 102) Effective June 29, 2020.)

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California Revenue and Taxation Code

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