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pg. 779

California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

(g) The amendments made by the act adding this subdivision are operative for notices issued on or after January 1, 1998. (17553)

19290.1. (a) Except as otherwise provided by this section, Section 19290 shall apply to assessments and penalties that are referred to the Franchise Tax Board for collection pursuant to Section 62.9 of the Labor Code. These assessments and penalties shall be deemed for this purpose to be delinquent debts. The collection agreement described in Section 19290 may be amended to include these assessments and penalties, or a separate agreement may be entered into under that section to collect the assessments and penalties. All payments collected by the Franchise Tax Board pursuant to this section shall be deposited in the Cal-OSHA Targeted Inspection and Consultation Fund. (17554)

(b) In the event that an employer, against whom assessments and penalties as described in subdivision (a) have been levied, notifies the Franchise Tax Board that there is a disagreement as to the amount that is due and subject to collection, the Franchise Tax Board may refer the employer to the Department of Industrial Relations, return the account to the department, or rescind any collection action that may have been taken by the board. (17555)

(c) The Franchise Tax Board shall provide the Department of Industrial Relations with activity reports, no less frequently than on a quarterly basis, identifying the total amount referred for collection pursuant to Section 62.9 of the Labor Code, the amount collected from each employer, and the board's actual costs of collection. Upon appropriation by the Legislature, the board shall be reimbursed from the Cal-OSHA Targeted Inspection and Consultation Fund for its actual costs of collection. (17556)

(d) Notwithstanding any other provision of law, no interest shall be charged on any assessment or penalty as described in subdivision (a). (17557)

CHAPTER 6. OVERPAYMENTS AND REFUNDS (17558)(Text)

Article 1. Claim for Refund (19301-19368) (17559)(Text)

19301. (a) If the Franchise Tax Board or the board, as the case may be, finds that there has been an overpayment of any liability imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part by a taxpayer for any year for any reason, the amount of the overpayment may be credited against any amount then due from the taxpayer and the balance shall be refunded to the taxpayer. (17560)

(b) In the case of a joint return filed under Section 18521, the amount of the overpayment may be credited against the amount then due from both taxpayers and the balance shall be refunded to both taxpayers in the names under which the return was paid. (17561)

(c) In the case of a corporation, the balance shall be refunded to the taxpayer or its successor through reorganization, merger, or consolidation, or to its shareholders upon dissolution. (17562)

19302. If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall set forth that fact in its records and may either credit the amount on any amounts then due and payable under this part from the taxpayer by whom the amount was paid or refund the amount or the balance to the taxpayer or the taxpayer's successors, administrators, or executors. (17563)

19303. The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing with Section 18501) of Chapter 2 of Part 10.2 of Division 2 to allow a taxpayer, who is an individual, to designate more than one account at financial institutions for direct deposit of the taxpayer's refund. (17564)

19306. (a) No credit or refund shall be allowed or made after a period ending four years from the date the return was filed (if filed within the time prescribed by Section 18567 or 18604, whichever is applicable), four years from the last day prescribed for filing the return (determined without regard to any extension of time for filing the return), or after one year from the date of the overpayment, whichever period expires later, unless before the expiration of that period a claim therefor is filed by the taxpayer, or unless before the expiration of that period the Franchise Tax Board allows a credit, makes a refund, or mails a notice of proposed overpayment on a preprinted form prescribed by the Franchise Tax Board. (17565)

(b) The amendments to this section by the act adding this subdivision shall be applied to all claims and refunds, without regard to taxable year, for which the statute of limitations has not expired on the date that this act takes effect. (17566)

19307. For purposes of Section 19306, a return filed within four years from the last day prescribed for filing the return showing a credit allowable by Section 19002 or estimated tax paid pursuant to Section 19023, 19024, or 19136 in excess of the tax due, shall be considered a claim for refund of the excess if the amount thereof is more than one dollar ($1). No refund of tax withheld or estimated tax paid shall be allowed to an employee or taxpayer who fails to file a return for the taxable year in respect of which the tax withheld or estimated tax was allowable as a credit. (17567)

19308. The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Franchise Tax Board may mail a notice of proposed deficiency assessment under the same circumstances, if either of the following apply: (17568)

(a) The taxpayer has, within the period prescribed in Section 19306, agreed in writing, under Article 3 (commencing with Section 19031) of Chapter 4, to extend the time within which the Franchise Tax Board may propose a deficiency assessment. (17569)

(b) The taxpayer has agreed with the United States Commissioner of Internal Revenue for an extension (or renewals thereof) of the period for proposing and assessing deficiencies in federal income tax for any year. (17570)

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