Division 3. Franchise Tax Board
Chapter 1. General Administration
Cal. Code Regs. Tit. 18, Div. 3, Chap. 1.5 Bank and Corporation Franchise Tax [Repealed]
Cal. Code Regs. Tit. 18, Div. 3, Chap. 2 Personal Income Tax [Repealed]
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54)
- Subchapter 1. General Provisions and Definitions
- Subchapter 2. Imposition of Tax
- Subchapter 3. Computation of Taxable Income
- Subchapter 4. Corporate Distribution and Adjustments [Repealed]
- Subchapter 5. Deferred Compensation [Repealed]
- Subchapter 6. Accounting Periods and Methods of Accounting
- Subchapter 7. Exempt Trusts and Common Trust Funds [Repealed]
- Subchapter 8. Natural Resources [Repealed]
- Subchapter 9. Estates, Trusts, Beneficiaries and Decedents
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 10 Partners and Partnerships [Repealed]
- Subchapter 10.6. Tax and Fees On Limited Liability Companies
- Subchapter 11. Gross Income of Nonresidents
- Subchapter 12. Credit For Taxes Paid
- Subchapter 13. Gain Or Loss On Disposition of Property [Repealed]
- Subchapter 14. Capital Gains and Losses [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 15 Readjustment of Tax Between Years and Special Limitations [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 17 Returns [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 18 Payments and Assessments [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 19 Collection of Tax [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 20 Overpayments and Refunds [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.5, Subchap. 21 Administration of Tax [Repealed]
Chapter 2.6. Administration of Franchise and Income Tax
- Subchapter 1. General Provisions
- Subchapter 2. Returns
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.6, Subchap. 3 Voluntary Contributions [Reserved.]
- Subchapter 4. Payments and Assessments
- Subchapter 5. Collection of Tax
- Subchapter 6. Overpayments and Refunds
- Subchapter 7. Administration of Tax
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.6, Subchap. 8 Disposition of Proceeds [Reserved.]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.6, Subchap. 9 Violations [Reserved.]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 2.6, Subchap. 10 Res Judicata [Reserved.]
Chapter 2.7. Senior Citizens Property Tax Assistance
- Cal. Code Regs. Tit. 18, § 20501 "Medically Incapacitated" Defined
- Cal. Code Regs. Tit. 18, § 20502 "Substantially Equivalent to Property Taxes" Defined
- Cal. Code Regs. Tit. 18, § 20503 Submission of Property Tax Bill
- Cal. Code Regs. Tit. 18, § 20504 Proof of Disability
- Cal. Code Regs. Tit. 18, § 20505 Opportunity to Cure Deficiency
- Cal. Code Regs. Tit. 18, § 20561 Limitations On Homeowners and Renters Property Tax Assistance
Cal. Code Regs. Tit. 18, Div. 3, Chap. 3 Bank and Corporation Tax [Repealed]
Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.1 Taxpayer Bill of Rights [Reserved.]
Chapter 3.5. Bank and Corporation Tax
- Subchapter 1. General Provisions and Definitions
- Subchapter 2. The Bank and Corporation Franchise Tax
- Subchapter 3. Corporation Income Tax
- Subchapter 4. Exempt Corporations
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 5 Computation of Tax When Law Changed [Repealed]
- Subchapter 6. Gross Income
- Subchapter 7. Net Income
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 8 Corporate Distributions and Adjustments [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 9 Corporate Liquidations [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 10 Corporate Organizations and Reorganizations [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 11 Insolvency Reorganizations [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 12 Pension Plan [Repealed]
- Subchapter 13. Accounting Periods and Methods of Accounting
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 14 Natural Resources [Repealed]
- Subchapter 15. Gain Or Loss On Disposition of Property
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 16 War Loss Recoveries [Repealed]
- Subchapter 17. Allocation of Income
- Subchapter 18. Renegotiations [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 19 Returns and Payments [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 20 Assessments [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 21 Interest, Additions to Tax and Penal Provisions [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 22 Refunds and Credits [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 23 Collection of Tax [Repealed]
- Cal. Code Regs. Tit. 18, Div. 3, Chap. 3.5, Subchap. 24 Administration of Tax [Repealed]
Chapter 4. Individual Shared Responsibility Penalty
- Cal. Code Regs. Tit. 18, § 26000.61000 Individual Shared Responsibility Penalty - Definitions
- Cal. Code Regs. Tit. 18, § 26000.61005 Information Return Reporting
- Cal. Code Regs. Tit. 18, § 26000.61010 Imposition of the Individual Shared Responsibility Penalty
- Cal. Code Regs. Tit. 18, § 26000.61015 Indexing of Applicable Dollar Amount
- Cal. Code Regs. Tit. 18, § 26000.61020 Exemptions
- Cal. Code Regs. Tit. 18, § 26000.61023 Short Coverage Gaps
- Cal. Code Regs. Tit. 18, § 26000.61025 Collection of Penalty