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
§ 19288
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code.
(b) The Franchise Tax Board shall hear and determine an eligible employer’s appeal of the CalSavers Retirement Savings Board’s imposition of a penalty as provided in Government Code Section 100033.
(c) The Franchise Tax Board, upon the conclusion of the appeal shall notify the eligible employer and the CalSavers Retirement Savings Board of its determination in writing.
(Added by Stats. 2020, Ch. 21, Sec. 15. (AB 102) Effective June 29, 2020.)
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