GroundRules
RTC § 19431
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
- ARTICLE 5. Cancellations [19431. - 19431.]
If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall authorize the cancellation of the tax.
Collected 2026-09-14T05:56:33Z. Source file · JSON