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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 2.6. Administration of Franchise and Income Tax
Chapter 2.6. Administration of Franchise and Income Tax
State of California
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Subchapter 1. General Provisions
Subchapter 2. Returns
Subchapter 3. Voluntary Contributions [Reserved.]
Subchapter 4. Payments and Assessments
Subchapter 5. Collection of Tax
Subchapter 6. Overpayments and Refunds
Subchapter 7. Administration of Tax
Subchapter 8. Disposition of Proceeds [Reserved.]
Subchapter 9. Violations [Reserved.]
Subchapter 10. Res Judicata [Reserved.]