California Statutes
§ 19520. — 19520. (Added by Stats. 2003, Ch. 455, Sec. 6.)
California § 19520.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 19520. (19520. (Added by Stats. 2003, Ch. 455, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19520. (2026).
Text
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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Legislative History
Added by Stats. 2003, Ch. 455, Sec. 6. Effective January 1, 2004.
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Bluebook (online)
California § 19520., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19520..