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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 4 - Payments and Assessments
- ARTICLE 1 - Payment of Tax by All Persons 19001-19011.5
- ARTICLE 2 - Banks and Corporations 19021-19027
- ARTICLE 3 - Deficiency Assessments 19031-19067
- ARTICLE 4 - Assessments against Persons Secondarily Liable 19071-19074
- ARTICLE 5 - Jeopardy Assessments 19081-19093
- ARTICLE 6 - Interest 19101-19120
- ARTICLE 7 - Penalties and Additions to Tax 19131-19187
- ARTICLE 8 - Voluntary Disclosure Program 19191-19194
- ARTICLE 9 - Public Disclosure of Tax Delinquencies 19195
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