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California · Through 2026-09-13

RTC § 19388

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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 6. Overpayments and Refunds [19301. - 19443.]
  5. ARTICLE 3. Suit for Refund [19381. - 19394.]

Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General maintains an office.

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

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