Chapter 2.6. Administration of Franchise and Income Tax
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- 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.]
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