{"data":{"id":"us-ca/rtc-19092","jurisdiction":"us-ca","citation":"RTC § 19092","heading":"","body":"The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 5. Jeopardy Assessments [19081. - 19093.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"897b9de9b4f9d3e9abaed82242820f269be4a4a34cc830edb66b4ca4f7d08d0c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19091","next":"us-ca/rtc-19093"},"notice":"GroundRules: Original legal text. Not legal advice."}