Section 19290.1.

Cal. Revenue and Taxation Code - RTC § 19290.1.
in effect
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The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation adopted by the Franchise Tax Board, pursuant to this article.

References

referencesCal. Government Code - GOV § 11340.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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