Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19281 — Collection of Amounts Imposed by a Court

Cal. Rev. & Tax. Code § 19281

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1995-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 19281 — Collection of Amounts Imposed by a Court is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The Legislature finds that it is essential for fiscal purposes that the program authorized by this part be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any standard, criteria, procedure, determination, rule, notice, or guideline established or issued by the Franchise Tax Board or Controller in implementing and administering the program required by this article.

(b) Except as provided in subdivision (a), any standard, criteria, procedure, determination, rule, notice, or guideline that otherwise would be subject to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall be approved by a majority vote of the Franchise Tax Board.