{"data":{"id":"us-ca/rtc-19389","jurisdiction":"us-ca","citation":"RTC § 19389","heading":"","body":"The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.","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":"43f86b020fd520827ccf32b09c214fef2b08e024cfd81d24e8ddad5d56327e6b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19388","next":"us-ca/rtc-19390"},"notice":"GroundRules: Original legal text. Not legal advice."}