Article 1 - POWERS AND DUTIES OF FRANCHISE TAX BOARD
- Section 19501 - Administration and enforcement by Franchise Tax Board
- Section 19502 - Establishment of districts and offices
- Section 19503 - Rules and regulations
- Section 19504 - Demand for information
- Section 19504.5 - Tax-related computer software source code
- Section 19504.7 - Third-party contacts
- Section 19505 - Appointment and removal of employees
- Section 19506 - Appointment of deputies or assistants
- Section 19507 - Temporary appointments of branch office income tax deputies and employees
- Section 19508 - Salaries
- Section 19509 - Bonds
- Section 19511 - Administration of oath
- Section 19512 - Fiduciary
- Section 19513 - [Repealed]
- Section 19514 - [Repealed]
- Section 19515 - [Repealed]
- Section 19516 - Personal liability of fiduciary
- Section 19517 - Income received or accrued during lifetime of decedent, or by estate during period of administration, or by trust
- Section 19518 - Trust described in IRC Section 401(a) which is exempt from tax
- Section 19519 - Transmittal of claims for credit or refund to Director of Employment Development
- Section 19520 - "Tax enforcement" defined
- Section 19521 - Determination of rate
- Section 19522 - Report on changes to IRC
- Section 19523 - Appraisals by appraiser barred from presenting evidence or testimony
- Section 19523.5 - Suspension or disbarment from practice before U.S. Department of Treasury
- Section 19524 - [Renumbered as Section 18409]
- Section 19525 - Reward program for information resulting in identification of underreported or unreported income
- Section 19526 - Taxpayer cross-reference file
- Section 19528 - Providing information about licensee
- Section 19529 - Notification upon arraignment or filing of criminal charges if individual is contractor
- Section 19530 - Preservation of reports and tax returns
- Section 19532 - Fees
- Section 19533 - Application of amount collected