California Statutes
§ 19431. — 19431. (Added by Stats. 1993, Ch. 31, Sec. 26.)
California § 19431.
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. 5.ARTICLE 5. Cancellations
This text of California § 19431. (19431. (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 § 19431. (2026).
Text
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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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 § 19431., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19431..