Revenue and Taxation Code section 19602

Except for amounts collected or accrued under Section 17935, 17941, 17948, 19532, and 19561, and revenues deposited pursuant to Section 19602.5, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part 10 (commencing with Section 17001), and related penalties, additions to tax, and interest imposed under this part, shall be deposited, after clearance of remittances, in the State Treasury and credited to the Personal Income Tax Fund.

Source: Section 19602, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19602.­ (updated Jan. 1, 2005; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 19602's source at ca​.gov