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 8. Collection of Recaptured California Small Business COVID-19 Relief Grants 19294-19295

§ 19295

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

This article shall remain in effect only until December 1, 2030, and as of that date is repealed.

(Added by Stats. 2021, Ch. 7, Sec. 3. (SB 87) Effective February 23, 2021. Repealed as of December 1, 2030, by its own provisions. Note: Repeal affects Article 8, commencing with Section 19294.)

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California Revenue and Taxation Code

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