California § 19304 - The Franchise Tax Board shall revise taxpayer form instructions, for returns requ

Full text of California Public Contract Code - PCC § 19304 — The Franchise Tax Board shall revise taxpayer form instructions, for returns requ, with citation guidance and answers to common questions.

§ 19304. The Franchise Tax Board shall revise taxpayer form instructions, for returns requ

(a) The Franchise Tax Board shall revise taxpayer form instructions, for returns required to be filed, pursuant to Article 1 (commencing with Section 18501) of Chapter 2, to include information about the ability of a taxpayer to directly deposit a portion of the refund into the Golden State Scholarshare College Savings Trust or into the California ABLE Program Trust. (b) The Scholarshare Investment Board shall provide the Franchise Tax Board with a description of the Golden State Scholarshare College Savings Trust on or before a specified date provided by the Franchise Tax Board. The length of the description shall be five lines or less. (c) The California ABLE Act Board shall provide the Franchise Tax Board with a description of the California ABLE Program Trust on or before a specified date provided by the Franchise Tax Board. The length of the description shall be five lines or less. (d) The Franchise Tax Board shall revise the taxpayer form instructions in the most cost-effective manner. (e) For purposes of this section, “Golden State Scholarshare College Savings Trust” has the meaning set forth in subdivision (e) of Section 69980 of the Education Code. (f) For purposes of this section, “California ABLE Program Trust” has the meaning set forth in Section 4875 of the Welfare and Institutions Code.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 19304

What does Public Contract Code - PCC § 19304 cover?

Section 19304 ("The Franchise Tax Board shall revise taxpayer form instructions, for returns requ") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 19304?

A common citation format is "Public Contract Code - PCC § 19304" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 19304 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.