{"data":{"id":"us-ca/rtc-19387","jurisdiction":"us-ca","citation":"RTC § 19387","heading":"","body":"Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but this requirement is not jurisdictional.","path":["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 3. Suit for Refund [19381. - 19394.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"70bc45acebc729896894c079e7b3aaceceb1996c24de179146c8488f0f571a0e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19385","next":"us-ca/rtc-19388"},"notice":"GroundRules: Original legal text. Not legal advice."}