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California · Through 2026-09-13

RTC § 19209

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
  4. CHAPTER 5. Collection of Tax [19201. - 19298.]
  5. ARTICLE 1. Judgment for Tax [19201. - 19209.]

If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the taxpayer and may be collected from the taxpayer in any manner provided in this part for the collection of the tax.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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