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

§ 19290.1

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

The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation adopted by the Franchise Tax Board, pursuant to this article.

(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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