Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS/Ch. 6.: CHAPTER 6. Overpayments and Refunds/Art. 4.: ARTICLE 4. Recovery of Erroneous Refunds/§ 19413.
California Statutes

§ 19413. — 19413. (Added by Stats. 1993, Ch. 31, Sec. 26.)

California § 19413.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 6.CHAPTER 6. Overpayments and Refunds
Art. 4.ARTICLE 4. Recovery of Erroneous Refunds

This text of California § 19413. (19413. (Added by Stats. 1993, Ch. 31, Sec. 26.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19413. (2026).

Text

The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.

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Legislative History

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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California § 19413., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19413..