Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19287 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals

Cal. Rev. & Tax. Code § 19287

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2020-06-29
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) The Franchise Tax Board shall issue a first notice of the imposition of a penalty for noncompliance with Title 21 (commencing with Section 100000) of the Government Code to an eligible employer after the CalSavers Retirement Savings Board informs the Franchise Tax Board of the eligible…

Citator

Cal. Rev. & Tax. Code § 19287 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals is in force in the current edition of the Code, and nothing recorded condemns it.

(b) Unless an appeal is filed pursuant to Section 19288, within 90 days after the issuance of the first notice, as provided in subdivision (a), the Franchise Tax Board shall issue a second notice of the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code to an eligible employer.

(c) If an appeal is filed pursuant to Section 19288, within 90 days after a determination by the Franchise Tax Board sustaining the penalty, the Franchise Tax Board shall issue a second notice of the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code to an eligible employer.