 |
California Law (Last Updated: March 4, 2014) |
 |
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 |
| ARTICLE 2. Banks and Corporations |
| ARTICLE 3. Deficiency Assessments |
| ARTICLE 4. Assessments against Persons Secondarily Liable |
| ARTICLE 5. Jeopardy Assessments |
| ARTICLE 6. Interest |
| ARTICLE 7. Penalties and Additions to Tax |
| ARTICLE 8. Voluntary Disclosure Program For Business Entities |
| ARTICLE 9. Public Disclosure of Tax Delinquencies |
| ( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. ) |