Rev. & Tax. Code, § 18622 · Article 3. General Provisions Applicable to All Persons
Rev. & Tax. Code, § 18622
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year of any taxpayer is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, or where a renegotiation of a contract or subcontract with the United States results in a change in gross income or deductions, that taxpayer shall report each change or correction, or the results of the renegotiation, within six months after the date of each final federal determination of the change or correction or renegotiation, or as required by the Franchise Tax Board, and shall concede the accuracy of the determination or state wherein it is erroneous. For any individual subject to tax under Part 10 (commencing with Section 17001), changes or corrections need not be reported unless they increase the amount of tax payable under Part 10 (commencing with Section 17001) for any year.
(b) Any taxpayer filing an amended return with the Commissioner of Internal Revenue shall also file within six months thereafter an amended return with the Franchise Tax Board which shall contain any information as it shall require. For any individual subject to tax under Part 10 (commencing with Section 17001), an amended return need not be filed unless the change therein would increase the amount of tax payable under Part 10 (commencing with Section 17001) for any year.
(c) Notification of a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, or renegotiation of a contract or subcontract with the United States that results in a change in any item or the filing of an amended return must be sufficiently detailed to allow computation of the resulting California tax change and shall be reported in the form and manner as prescribed by the Franchise Tax Board.
(d) For purposes of this part, the date of each final federal determination shall be the date on which each adjustment or resolution resulting from an Internal Revenue Service examination is assessed pursuant to Section 6203 of the Internal Revenue Code.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 987, Sec. 56. Effective October 10, 1999. Applicable, by Sec. 105 of Ch. 987, to federal determinations that become final on or after January 1, 2000.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18622.
- Text hash
- sha256 0f9be5c6c7f117426ea1baca70a6dd39e5004f69c43a8e79fce8e60a21af683f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 10 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 18622. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18622.5Printed as Section 18622
- Rev. & Tax. Code, § 19031Printed as Section 18622
- Rev. & Tax. Code, § 19033Printed as Section 18622
- Rev. & Tax. Code, § 19043.5Printed as Section 18622
- Rev. & Tax. Code, § 19057Printed as Section 18622
- Rev. & Tax. Code, § 19059Printed as Section 18622
- Rev. & Tax. Code, § 19060Printed as Section 18622
- Rev. & Tax. Code, § 19116Printed as Section 18622
- Rev. & Tax. Code, § 19187Printed as Section 18622
- Rev. & Tax. Code, § 19311Printed as Section 18622 or 18622.5
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.