California Statutes
§ 19520. — 19520. (Added by Stats. 2003, Ch. 455, Sec. 6.)
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. 7. CHAPTER 7. Administration of Tax·Art. 1. ARTICLE 1. Powers and Duties of Franchise Tax Board
Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the use of information for tax enforcement purposes, the term “tax enforcement” includes the collection of any amount referred to the Franchise Tax Board for collection under a provision of law that authorizes the Franchise Tax Board to collect that amount in the same manner as an unpaid tax liability is collected by the Franchise Tax Board.
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California § 19520. (19520. (Added by Stats. 2003, Ch. 455, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2003, Ch. 455, Sec. 6. Effective January 1, 2004.