California Revenue and Taxation Code

§ 19523.5

RTC § 19523.5 Effective Jul 19, 2005Div. 2 · Part 10.2 · Ch. 7 · Art. 1

Statute text

(a)If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1 of Title 31 of the United States Code, suspended or disbarred a person from practice before the United States Department of the Treasury, the Franchise Tax Board shall, after notice and opportunity for a proceeding, suspend or disbar that person from practice before the Franchise Tax Board during the period of federal suspension or disbarment, unless the action of the United State Secretary of the Treasury was clearly erroneous.

(b)For purposes of this section, both of the following definitions apply:

(1)“Practice” or “practices” means all matters connected with a presentation to the Franchise Tax Board or any of its officers or employees relating to a taxpayer’s rights, privileges, or liabilities under laws or regulations administered by the Franchise Tax Board.

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Legislative history

Added by Stats. 2005, Ch. 74, Sec. 71. Effective July 19, 2005.