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Rev. & Tax. Code, § 19288 · Article 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals

Rev. & Tax. Code, § 19288

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code.

(b) The Franchise Tax Board shall hear and determine an eligible employer’s appeal of the CalSavers Retirement Savings Board’s imposition of a penalty as provided in Government Code Section 100033.

(c) The Franchise Tax Board, upon the conclusion of the appeal shall notify the eligible employer and the CalSavers Retirement Savings Board of its determination in writing.

Notes and commentary — not statutory text

History

Added by Stats. 2020, Ch. 21, Sec. 15. (AB 102) Effective June 29, 2020.

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&sectionNum=19288.
Text hash
sha256 9cf99ba179de1406641af19c1ef40b5142d97c5a04e157bc8d70db7fa78bccd2
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

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Revenue and Taxation Code

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Revenue and Taxation Code

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