2007 California Revenue and Taxation Code Article 2. Continuity With Prior Law

CA Codes (rtc:18412-18417)

18412.  The provisions of this part insofar as they are
substantially the same as statutory provisions relating to the same
subject matter in Part 10 (commencing with Section 17001) or Part 11
(commencing with Section 23001), as those provisions, including
applicable regulations, existed on December 31, 1993, shall be
construed as restatements and continuations thereof, and not as new
enactments.



18413.  The repeal of any provision in Part 10 (commencing with
Section 17001) or Part 11 (commencing with Section 23001) made by the
act adding this section shall not affect any act done or any right
accruing or accrued, or any suit, appeal, or other proceeding having
commenced under Part 10 (commencing with Section 17001) or Part 11
(commencing with Section 23001), before that repeal; but all rights
and liabilities under that law shall continue, and may be enforced in
the same manner, as if that repeal had not been made.



18414.  Any provision of this part that refers to the application of
any portion of this part to a prior period (or which depends upon
the application to a prior period of any portion of this part) shall,
when appropriate and consistent with the purpose of that provision,
be deemed to refer to (or depend upon the application of) the
corresponding provision of Part 10 (commencing with Section 17001) or
Part 11 (commencing with Section 23001) as was applicable to the
prior period.



18415.  Unless otherwise specifically provided therein, the
provisions of any act:
   (a) That affect the imposition or computation of taxes, additions
to tax other than Sections 19136 or 19142, penalties, or the
allowance of credits against the tax, shall be applied to taxable
years beginning on or after January 1 of the year in which the act
takes effect.
   (b) That change the provisions of Sections 19023 to 19027,
inclusive, (relating to payment of estimated tax) or Section 19136 or
Sections 19142 to 19151, inclusive, (relating to underpayment of
estimated tax) shall be applied to taxable years beginning on or
after January 1 of the year immediately after the year in which the
act takes effect.
   (c) That otherwise affect the provisions of this part shall be
applied on and after the date the act takes effect.



18416.  (a) Unless expressly otherwise provided in this part, any
notice may be given by first-class mail postage prepaid.
   (b) For purposes of this part, any notice mailed to a taxpayer
shall be sufficient if mailed to the taxpayer's last known address.
   (c) The last known address shall be the address that appears on
the taxpayer's last return filed with the Franchise Tax Board, unless
the taxpayer has provided to the Franchise Tax Board clear and
concise written or electronic notification of a different address, or
the Franchise Tax Board has an address it has reason to believe is
the most current address for the taxpayer.




18417.  Provisions in other codes or general law statutes that are
related to this part include all of the following:
   (a) Chapter 20.6 (commencing with Section 9891) of Division 3 of
the Business and Professions Code, relating to tax preparers.
   (b) Sections 1502, 2204 to 2206, inclusive, 6210, 6810, 8210, and
8810 of the Corporations Code, relating to the corporation officer
statement penalty.
   (c) Section 2104 of the Corporations Code, which prevents the
application of any provision of this part against any foreign lending
institution whose activities in this state are limited to those
described in subdivision (d) of Section 191 of the Corporations Code.

   (d) Sections 15700 to 15702.1, inclusive, of the Government Code,
relating to the Franchise Tax Board.
   (e) Part 10 (commencing with Section 17001) of this division,
relating to the Personal Income Tax Law.
   (f) Part 10.5 (commencing with Section 20501) of this division,
relating to the Senior Citizens Property Tax Assistance and
Postponement Law.
   (g) Part 10.7 (commencing with Section 21001) of this division,
relating to the Taxpayers' Bill of Rights.
   (h) Part 11 (commencing with Section 23001) of this division,
relating to the Corporation Tax Law.