Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19288 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
Cal. Rev. & Tax. Code § 19288
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2020-06-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code.
Citator
Cal. Rev. & Tax. Code § 19288 — 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.
(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code.
(b) The Franchise Tax Board shall hear and determine an eligible employer’s appeal of the CalSavers Retirement Savings Board’s imposition of a penalty as provided in Government Code Section 100033.
(c) The Franchise Tax Board, upon the conclusion of the appeal shall notify the eligible employer and the CalSavers Retirement Savings Board of its determination in writing.