419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 19194 Section 19194
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(a) Notwithstanding any other provision of this article, a voluntary disclosure agreement shall be null and void in the event that the Franchise Tax Board finds that with respect to the agreement any of the following circumstances exist: (1) The qualified entity has misrepresente…
Rev. & Tax. Code § 19195 Section 19195
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(a) Notwithstanding any other provision of law, including Section 7920.500 and Article 3 (commencing with Section 7928.200) of Chapter 14 of Part 5 of Division 10 of Title 1 of the Government Code, the Franchise Tax Board shall make available as a matter of public record at least…
Rev. & Tax. Code § 30190 Section 30190
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(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…
Rev. & Tax. Code § 30191 Section 30191
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If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…