{"data":{"id":"us-ca/rtc-19710","jurisdiction":"us-ca","citation":"RTC § 19710","heading":"","body":"If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may petition the court for a writ of mandate to require the taxpayer to file a return. The judgment shall include costs in favor of the prevailing party.","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 9. Violations [19701. - 19722.]"],"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":"6b9c48824738f66c077becec187604840486a0926fec5bec8814411b3e61ed61","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19709","next":"us-ca/rtc-19711"},"notice":"GroundRules: Original legal text. Not legal advice."}