Cal. Rev. & Tax. Code § 19607
Current through the 2023 Legislative Session.
All moneys and remittances received by the Franchise Tax Board as amounts imposed under Sections 17935, 17941, and 17948 and related penalties, additions to tax, interest, and other related amounts imposed under this part, shall be deposited, after clearance of remittances, in the State Treasury and credited to the Corporation Tax Fund.
Ca. Rev. and Tax. Code § 19607