California Revenue and Taxation Code 20561 – (a) Each individual applying for assistance under Article 2 …
(a) Each individual applying for assistance under Article 2 (commencing with Section 20541) of this chapter shall file a claim under penalty of perjury with the Franchise Tax Board on a form supplied by the board. The claim shall include information in the form and manner prescribed by the Franchise Tax Board that establishes that the individual was a claimant (as defined in Section 20505) eligible for assistance under this chapter.
(b) If a claimant submits a claim that satisfies the requirements of this section, the Franchise Tax Board shall compute the amount of assistance and authorize payment. The amount of any assistance otherwise payable under this part may be applied by the Franchise Tax Board against any liability due from the claimant (or the claimant’s spouse if a joint return is filed) under any law administered by the Franchise Tax Board.
Terms Used In California Revenue and Taxation Code 20561
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
(c) The Franchise Tax Board is authorized to prescribe, by regulation, the information necessary to constitute a valid claim under this section.
(Amended by Stats. 2002, Ch. 399, Sec. 1. Effective January 1, 2003.)