§ 19298. — 19298. (Added by renumbering Section 19294 (as added by Stats. 2021, Ch. 74, Sec. 22) by Stats. 2021, Ch. 256, Sec. 21.)

California § 19298.

• 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. 9.: ARTICLE 9. Collection of Recaptured California Competes Grants

Text

(a)
The Franchise Tax Board and GO-Biz may prescribe regulations as necessary or appropriate to carry out the purposes of this article.
(b)
The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of the Government Code) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article.
(c)
Except as provided in this article, Section 19542 shall apply to all information obtained by the Franchise Tax Board and GO-Biz for the purpose of administering the California Competes Grant Program.
(d)
Notwithstanding Section 19542, the Franchise Tax Board may disclose information to GO-Biz and GO-Biz may disclose information to the Franchise Tax Board to facilitate the collection of recaptured grant amounts under this article.

Legislative History

Added by renumbering Section 19294 (as added by Stats. 2021, Ch. 74, Sec. 22) by Stats. 2021, Ch. 256, Sec. 21. (AB 176) Effective September 23, 2021.