§ 19287. — 19287. (Added by Stats. 2020, Ch. 21, Sec. 15.)

California § 19287.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 5.: CHAPTER 5. Collection of Tax
• Art. 6.: ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals

Text

(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 employer’s noncompliance
(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.

Legislative History

Added by Stats. 2020, Ch. 21, Sec. 15. (AB 102) Effective June 29, 2020.