{"data":{"id":"us-ca/rtc-19388","jurisdiction":"us-ca","citation":"RTC § 19388","heading":"","body":"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.","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":"2b5c4b54e90a8f8a34e28d740132c9e01c6c6942fa010949585d429236f63d1d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19387","next":"us-ca/rtc-19389"},"notice":"GroundRules: Original legal text. Not legal advice."}