Section 20645.
Cal. Revenue and Taxation Code - RTC § 20645.
in effectIf the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section 18501), 4 (commencing with Section 19001), 5 (commencing with Section 19201), and 6 (commencing with Section 19301) of Part 10.2 shall apply, as if the amount in controversy was a tax, unless the context indicates otherwise. For the purposes of Chapter 7 (commencing with Section 19501) of Part 10.2 (relating to disclosure of
information), a claim filed pursuant to this part shall be deemed a tax return and disclosure of information set forth therein is prohibited unless required for administrative purposes by the Franchise Tax Board or the Controller.
References
referencesCal. Revenue and Taxation Code - RTC § 18501.
referencesCal. Revenue and Taxation Code - RTC § 19001.
referencesCal. Revenue and Taxation Code - RTC § 19201.
referencesCal. Revenue and Taxation Code - RTC § 19301.
referencesCal. Revenue and Taxation Code - RTC § 19501.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026