{"data":{"id":"us-ca/rtc-19431","jurisdiction":"us-ca","citation":"RTC § 19431","heading":"","body":"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.","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 5. Cancellations [19431. - 19431.]"],"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":"5b01de3136fd01494a8a5bf6657097d0e343e4944d7c4d67ef1e6468b15c7f1d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19413","next":"us-ca/rtc-19441"},"notice":"GroundRules: Original legal text. Not legal advice."}