California Statutes
§ 19431. — 19431. (Added by Stats. 1993, Ch. 31, Sec. 26.)
California·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. 5. ARTICLE 5. Cancellations
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.
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California § 19431. (19431. (Added by Stats. 1993, Ch. 31, Sec. 26.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.