Chapter 7. Administration of Tax

Article 1. Powers and Duties of Franchise Tax Board

• Ca. Rev. and Tax. Code § 19501 Administration and Enforcement By Franchise Tax Board
• Ca. Rev. and Tax. Code § 19502 Establishment of Districts and Offices
• Ca. Rev. and Tax. Code § 19503 Rules and Regulations
• Ca. Rev. and Tax. Code § 19504 Demand For Information
• Ca. Rev. and Tax. Code § 19504.5 Tax-Related Computer Software Source Code
• Ca. Rev. and Tax. Code § 19504.7 Third-Party Contacts
• Ca. Rev. and Tax. Code § 19505 Appointment and Removal of Employees
• Ca. Rev. and Tax. Code § 19506 Appointment of Deputies Or Assistants
• Ca. Rev. and Tax. Code § 19507 Temporary Appointments of Branch Office Income Tax Deputies and Employees
• Ca. Rev. and Tax. Code § 19508 Salaries
• Ca. Rev. and Tax. Code § 19509 Bonds
• Ca. Rev. and Tax. Code § 19511 Administration of Oath
• Ca. Rev. and Tax. Code § 19512 Fiduciary
• Ca. Rev. and Tax. Code § 19513 [Repealed]
• Ca. Rev. and Tax. Code § 19514 [Repealed]
• Ca. Rev. and Tax. Code § 19515 [Repealed]
• Ca. Rev. and Tax. Code § 19516 Personal Liability of Fiduciary
• Ca. Rev. and Tax. Code § 19517 Income Received Or Accrued During Lifetime of Decedent, Or By Estate During Period of Administration, Or By Trust
• Ca. Rev. and Tax. Code § 19518 Trust Described In Irc Section 401(a) Which Is Exempt From Tax
• Ca. Rev. and Tax. Code § 19519 Transmittal of Claims For Credit Or Refund to Director of Employment Development
• Ca. Rev. and Tax. Code § 19520 "Tax Enforcement" Defined
• Ca. Rev. and Tax. Code § 19521 Determination of Rate
• Ca. Rev. and Tax. Code § 19522 Report On Changes to Irc
• Ca. Rev. and Tax. Code § 19523 Appraisals By Appraiser Barred From Presenting Evidence Or Testimony
• Ca. Rev. and Tax. Code § 19523.5 Suspension Or Disbarment From Practice Before U.s. Department of Treasury
• Ca. Rev. and Tax. Code § 19524 [Renumbered As Section 18409]
• Ca. Rev. and Tax. Code § 19525 Reward Program For Information Resulting In Identification of Underreported Or Unreported Income
• Ca. Rev. and Tax. Code § 19526 Taxpayer Cross-Reference File
• Ca. Rev. and Tax. Code § 19528 Providing Information About Licensee
• Ca. Rev. and Tax. Code § 19529 Notification Upon Arraignment Or Filing of Criminal Charges If Individual Is Contractor
• Ca. Rev. and Tax. Code § 19530 Preservation of Reports and Tax Returns
• Ca. Rev. and Tax. Code § 19532 Fees
• Ca. Rev. and Tax. Code § 19533 Application of Amount Collected

Article 2. Disclosure of Information

• Ca. Rev. and Tax. Code § 19542 Unlawful Disclosure of Information
• Ca. Rev. and Tax. Code § 19542.1 Unlawful Inspection
• Ca. Rev. and Tax. Code § 19542.3 Willful Divulgence of Software
• Ca. Rev. and Tax. Code § 19543 "Business Affairs" Defined; No Disclosure of Extraneous Matters
• Ca. Rev. and Tax. Code § 19544 Disclosure of Standards Used For Selection of Returns For Examination
• Ca. Rev. and Tax. Code § 19545 Disclosure of Return Or Return Information In Judicial Or Administrative Proceeding Pertaining to Tax Administration
• Ca. Rev. and Tax. Code § 19546 Disclosure of Information to Committee
• Ca. Rev. and Tax. Code § 19546.5 Disclosure of Information If Return Or Return Information Relates to Possible Board Misconduct, Maladministration, Or Taxpayer Abuse
• Ca. Rev. and Tax. Code § 19547 Inspection of Return Or Return Information
• Ca. Rev. and Tax. Code § 19547.5 List of Retail Sellers and Manufacturers Required to Disclose Efforts to Eradicate Slavery and Human Trafficking
• Ca. Rev. and Tax. Code § 19548 Disclosure to California Parent Locator Service
• Ca. Rev. and Tax. Code § 19548.2 Disclosure By State Department of Public Health
• Ca. Rev. and Tax. Code § 19548.3 Verification of Income Eligibility For Participants In Scholarshare Investment Board Programs
• Ca. Rev. and Tax. Code § 19548.5 Disclosure to California Health Benefit Exchange, State Department of Health Care Services, Managed Risk Medical Insurance Board, and County Departments and Agencies
• Ca. Rev. and Tax. Code § 19548.8 Disclosures to California Health Benefit Exchange
• Ca. Rev. and Tax. Code § 19549 Definitions
• Ca. Rev. and Tax. Code § 19550 Disclosure of Address of Person For Whom There Is Outstanding Arrest Warrant
• Ca. Rev. and Tax. Code § 19551 Inspection of Income Tax Return By U.s. Commissioner of Revenue, State Tax Officials, Multistate Tax Commission, and Others
• Ca. Rev. and Tax. Code § 19551 Inspection of Income Tax Return By U.s. Commissioner of Revenue, State Tax Officials, Multistate Tax Commission, and Others
• Ca. Rev. and Tax. Code § 19551.1 Reciprocal Agreement Between City Tax Officials and Franchise Tax Board
• Ca. Rev. and Tax. Code § 19551.5 Submission of Information Collected In Administration of City's Business Tax Program to Franchise Tax Board
• Ca. Rev. and Tax. Code § 19552 Use of Information; Unwarranted Disclosure Or Use of Information
• Ca. Rev. and Tax. Code § 19553 Inspection of Income Tax Returns By Director of Social Services
• Ca. Rev. and Tax. Code § 19554 Providing Information to Controller
• Ca. Rev. and Tax. Code § 19555 Providing Names and Social Security Number of Applicants Or Recipients of Public Social Services Programs to Franchise Tax Board
• Ca. Rev. and Tax. Code § 19556 Disclosure of Tax Return and Return Information For Use In Action Affecting Personnel Rights of Employee Or Former Employee
• Ca. Rev. and Tax. Code § 19557 Release of Information to California Student Aid Commission
• Ca. Rev. and Tax. Code § 19558 Providing Identification Or Location Information to Public Employees' Retirement System
• Ca. Rev. and Tax. Code § 19559 Disclosure of Returns and Return Information to Federal Agencies
• Ca. Rev. and Tax. Code § 19560 Providing Information to Wildlife Conservation Board
• Ca. Rev. and Tax. Code § 19560.5 Disclosure of Name and Social Security Number Or Taxpayer Identification Number to Financial Institutions
• Ca. Rev. and Tax. Code § 19561 Fee For Providing Persons With Copies of Tax Returns
• Ca. Rev. and Tax. Code § 19562 Charging Reasonable Cost of Services Provided to Official, Department, Bureau, Or Agency
• Ca. Rev. and Tax. Code § 19563 Publication of Statistics
• Ca. Rev. and Tax. Code § 19564 Publication of Information On Amount of Tax Paid By Individual Taxpayers With High Total Incomes
• Ca. Rev. and Tax. Code § 19565 Public Inspection of Exempt Organization's Application
• Ca. Rev. and Tax. Code § 19566 Use of Information By Franchise Tax Board
• Ca. Rev. and Tax. Code § 19570 Determination of Existence Liability
• Ca. Rev. and Tax. Code § 19571 Disclosure of Identifying Information of Persons Appearing On List of 500 Largest Tax Delinquencies to State Governmental Licensing Entities
• Ca. Rev. and Tax. Code § 19572 Disclosure of Identifying Information of Persons Appearing On List of 500 Largest Tax Delinquencies to State Agencies

Article 3. Tax Forms

• Ca. Rev. and Tax. Code § 19581 Legislative Findings and Declarations
• Ca. Rev. and Tax. Code § 19582 Simple Tax Forms; Easing Taxpayers' Compliance Burden
• Ca. Rev. and Tax. Code § 19582.5 Option to Use Form 540 2ez
• Ca. Rev. and Tax. Code § 19583 Statement Adjacent to Signature Line of Income Tax Return Required to Be Filed By Married Individual
• Ca. Rev. and Tax. Code § 19584 Voter Registration Card

Article 4. Tax Service Fees

• Ca. Rev. and Tax. Code § 19590 Legislative Findings and Declarations
• Ca. Rev. and Tax. Code § 19591 Specialized Tax Services Fees
• Ca. Rev. and Tax. Code § 19592 Fees Treated As Reimbursements For Board's Costs