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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 8. Disposition of Proceeds 19601-19611›ARTICLE 1. Transfers to General Fund 19601-19607

§ 19605

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

All moneys and remittances received by the Franchise Tax Board as fees imposed under Section 19532 or 19561 shall be treated as reimbursement of the Franchise Tax Board’s costs and shall be deposited into the General Fund.

(Amended by Stats. 1996, Ch. 952, Sec. 28. Effective January 1, 1997.)

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California Revenue and Taxation Code

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